Tax Imposed on Feed Ingredient/Raw Material Used in the Manufacture of Animal or Poultry Feeds
BIR Ruling No. 129-88 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 7, 1988
Full text
April 7, 1988 BIR RULING NO. 129-88 103 (c) 113-88 129-88 Gentlemen : In reply to your letter dated March 18, 1988, please be informed that the dicalcium phosphate being referred to in BIR Ruling No. 341-87 dated November 8, 1987 issued to Simon Enterprises is a feed ingredient/raw material used in the manufacture of animal or poultry feeds. However, said ruling which exempts dicalcium phosphate, among others, from the value-added tax is no longer being implemented by this Office because the exemption under Section 103(c) of the Tax Code, as amended by Executive Order No. 273, covers only the importation of manufactured fish, animal and poultry feeds and not the raw materials used in the manufacture of said feeds. (BIR Ruling No. 113-86) cdt Very truly yours, (SGD.) EUFRACIO D. SANTOS Deputy Commissioner
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