Importation of Cabbage Seeds in Tin Cans from Japan
BIR Ruling No. 093-87 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 1, 1987
Full text
April 1, 1987 BIR RULING NO. 093-87 162 (c) 207-86 093-87 S i r : This refers to your letter dated November 6, 1986 requesting in effect, a ruling as to whether your importation of 22 kilos cabbage seeds in tin cans from Japan is subject to 0% advance sales tax as agricultural products. In reply, please be informed that your aforesaid imported agricultural products all of which are in the original state are subject to zero percent (0%) advance sales tax pursuant to Section 162(c) in relation to Section 163(3)(a), both of the Tax Code as amended by Executive Order No. 36. In other words, your aforesaid importation is not subject to the advance sales tax. Likewise, on your original sale hereof, you are not subject to the sales tax under said Section 163(3)(a) of the Tax Code. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.