Importation of Raw Materials for Manufacture of Fish, Poultry, Swine and Cattle Feeds Subject to 10% Advance Sales Tax
BIR Ruling No. 096-86 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 25, 1986
Full text
June 25, 1986 BIR RULING NO. 096-86 162 (c) 000-00 096-86 Gentlemen : In reply to your letters dated January 21, March 3, and April 8, 1986, please be informed that your importation of raw materials and/or ingredients such as soya bean meals, meat and bone meal, and fish meal used in the manufacture of fish, poultry, swine and cattle feeds are subject to 10% advance sales tax, pursuant to Section 162(c) in relation to Section 165(A)(3) of the Tax Code, as amended by P.D. No. 2031, and as implemented by Section 6 of Revenue Regulations No. 5-86 dated April 27, 1986. cdti Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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