BIR Ruling No. 111-82

April 15, 1982 BIR RULING NO. 111-82 201-f 079-80 111-82 Vitarich Corporation Sarmiento Bldg. Pasong Tamo Ext. Makati, Metro Manila Attention: Mr . Edward R . Acosta AVP-Materials Management Division Gentlemen : This refers to your letter dated July 15, 1980 requesting information as to the correct rate of advance sales tax applicable on raw materials/feed additives used in the manufacture of animal feeds, enumerated as follows: "RAW MATERIALS : "Meat and Bone Meal Meat Meal Dry Blood Meal Indian Peanut Ground Nut Meal Fishmeal Soya Bean Soya Bean Meal Rapeseed Meal Feathermeal Isolated Soy Protein "FEED ADDITIVES : Zinc Bacitracin Furasolidone Vitamins A, D3, E3, K3, B1, B12 & B6 Thiamine Mononitrate Pyridoxine Niacin/Nicotinic Acid Calcium D-Pantothenate Choline Chloride DL-Methionine Manganous Oxide Ferrous Carbonate Copper Sulfate Zinc Oxide Potassium Iodide Canthezanthine 10% Sodium Sulfaquinozaline Furaltodone HCL Piperazine Citrate L-Lysine Monohydrochloride Tricaphos for Feeds B. H. T. Vitamin B2-Riboflavin Pyrimethamine Folic Acid Carophyll Orange Ascorbic Acid Menadione Sodium Sulphate Ferrous Sulfate Vitamin AD3 Penicillin V Potassium Dinitro-Ortho Tolnamide" In reply, please be informed that under Section 201(f) of the National Internal Revenue Code, as amended, poultry, swine and cattle feeds, which are locally manufactured, are subject to 5% sales tax. However, the importation of such raw materials/feed additives to be used in the manufacture of animal feeds, is subject to the 10% advance sales tax plus 25% mark-up pursuant to Section 193(b) in relation to Section 199, both of the Tax Code, as amended. cd Very truly yours, RUBEN B. ANCHETA Acting Commissioner