Importation of DL-Methionine L-Lysine and Dicalcium Phosphate Used for Animal Feeds Subject to 10% Advance Sales Tax
BIR Ruling No. 087-86 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 23, 1986
Full text
June 23, 1986 BIR RULING NO. 087-86 165 (4) (3) 000-00 087-86 Gentlemen : In reply to your letter dated May 4, 1986, please be informed that your importation of DL-Methionine L-Lysine and Dicalcium Phosphate (brochures submitted) which are used as raw materials in the manufacture of animal feeds are subject to the 10% advance sales tax based on the total value used by the Bureau of Customs in determining tariff and customs duties, including customs duties and other charges pursuant to Section 162(c) in relation to Section 165(A)(3) of the Tax Code, as amplified by Revenue Regulations No. 5-86 dated April 17, 1986. cdtech Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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