10% VAT on Aerosol, Mothballs, Magic Chalks and Chemicals for Their Formulations
BIR Ruling No. 166-89 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Aug 9, 1989
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August 9, 1989 BIR RULING NO. 166-89 100 (a) 103 (c) 149-68 166-89 S i r : This refers to your undated letter requesting a ruling to the effect that aerosol, mothballs, magic chalks and the chemicals for their formulations are subject to the 10% value-added tax. cdt In reply, please be informed in the affirmative, Articles, namely fertilizers, pesticides and herbicides, enumerated in Section 103(c) of the Tax Code, as amended by Executive Order No. 273, the sale or importation of which is exempt from VAT, are those which are used for agricultural purposes. Aerosol, mothballs, magic chalks and the chemicals for their formulations although used to kill insects are not used for agricultural purposes; hence, they do not fall within the purview of Section 103(c) of the Tax Code, as amended. cd Very truly yours, (SGD.) JOSE U. ONG Commissioner
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