Rate of Advance Sales Tax Payable on the Importations of Adhesive Chemicals, Plastic Films, Lamination Papers and Other Materials Used in the Manufacture of Laminated Plywood
BIR Ruling No. 111-87 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 22, 1987
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April 22, 1987 BIR RULING NO. 111-87 162 (c) 163 (2) (k) 000-00 111-87 S i r : This refers to your letter dated March 9, 1987 requesting information as to the rate of advance sales tax payable on your importations of adhesive chemicals, plastic films, lamination papers and other materials used in the manufacture of laminated plywood. In reply, I have the honor to inform you that plywood is among those articles considered essential, subject to 10% sales tax. [Section 163 (2)(k) of the Tax Code, as amended by Executive Order No. 36]. Accordingly, your importation of adhesive chemicals, plastic films, lamination papers and other materials shall be subject to 10% advance sales tax, provided that you certify to this Bureau that said imported articles shall be used exclusively in the manufacture of laminated plywood. If you fail to issue the required certification, your aforesaid importation shall be taxed at 20%. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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