10% Advance Sales Tax — Importation of Aromatic Chemicals

July 31, 1981 BIR RULING NO. 143-81 199-a 000-00 143-81 Rohm & Haas Phils., Inc. P.O. Box 263, Commercial Center, Makati Metro Manila Attention: Mr . Nelson F . Algeni Purchasing/Traffic Manager Gentlemen : This refers to your letters dated November 25 and December 1, 1980 requesting that your importation of two (2) Packages Aromatic Chemicals particularly called "Alamask 525A" be subjected to the 10% advance sales tax. In reply, please be informed that according to the analysis conducted by this Office, the aforesaid Alamask 525A is generally used as masking agent for unpleasant odor. Specifically, the same is used in the manufacture of MOCAP 5G, a nematocide, used to prevent parasitic worms living in soil or water from destroying plants, particularly banana. Accordingly, your importation of Aromatic Chemicals called "Alamask 525A" are subject to the 10% advance sales tax based on the landed cost thereof plus 25% mark-up, pursuant to Section 199 in relation to Section 193(b), both of the Tax Code, as amended. cdtech Very truly yours, RUBEN B. ANCHETA Acting Commissioner