BIR Ruling No. 153-82
BIR Ruling No. 153-82 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 27, 1982
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April 27, 1982 BIR RULING NO. 153-82 193-b 092-79 153-82 P.S. Babasanta Customs Brokerage Corporation Room 409 Martinez Bldg. Dasmarias, Manila Attention: Pablo S . Babasanta President/General Manager Gentlemen : In connection with your letter dated July 31, 1980, addressed to the Ministry of Finance which was referred to this Office by its 1st indorsement dated August 13, 1980, please be informed that imported meat and bone meal, fishmeal, milk, poultry, swine and cattle feeds all for animal feeds 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. cdt Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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