BIR Ruling No. 166-82

May 7, 1982 BIR RULING NO. 166-82 199-a 003-82 166-82 Philippine Refining Company, Inc. 1351 United Nations Avenue M a n i l a Attention: Mr . R . V . Culanay Port Clearing Manager Gentlemen : This refers to your letter dated November 6, 1981 requesting a ruling as to the correct rate of advance sales tax applicable to your importation of twenty-nine (29) pallets containing empty bottles of "Sure Roll-On Deodorant." You have represented that the imported empty bottles in question are especially designed as containers for deodorant, specifically in the manufacture of "Sure Roll-on Deodorant", which is one of the products of your company; and that the same are not for promotional purposes. In reply, I have the honor to inform you that your manufactured deodorant product is subject to the 10% sales tax imposed by Section 199(a) of the Tax Code. Consequently, the imported containers in question being a part and accessory of said deodorant products are subject to the same rate of tax, i.e., the 10% advance sales tax based on the landed cost, plus 25% mark-up, pursuant to Section 193(b), in relation to Section 199(a), both of the Tax Code of 1977, as amended. Very truly yours, RUBEN B. ANCHETA Acting Commissioner