Rate of Advance Sales Tax Applicable on the Importation of Cinnamon Bark, Oregano leaves, White Pepper, Black Pepper, Sesame Seeds and Nut Meg
BIR Ruling No. 140-87 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 27, 1987
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May 27, 1987 BIR RULING NO. 140-87 162 (c) 163 (3) (a) 873-87 140-87 Gentlemen : This refers to your letter dated March 24, 1987 stating that your clients are importers of the following articles (samples attached) namely: Cinnamon bark, Oregano leaves, White pepper, Black pepper, Sesame seeds and Nut meg (cracked), and that you are now requesting information as to the rate of advance sales tax applicable on your importation of said articles. In reply, please be informed that your aforesaid imported agricultural products all of which are in their original state are subject to zero percent (0%) advance sales tax pursuant to Section 162(c) in relation to Sections 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 thereof, you are not subject to the sales tax under said Section 163 (3)(a) of the Tax Code. cdta Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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