BIR Ruling No. 167-84

October 18, 1984 BIR RULING NO. 167-84 203-000-00-167-84 Gentlemen : This refers to your letter dated September 5, 1984 requesting that the 10% sales tax paid of the container cans purchased by you, be credited against the 2% (now 3%) miller's tax due on the refined coconut edible oil. It is represented that you process copra and/or coconut oil and sell the refined coconut edible oil in cans; that said cans are purchased from can manufacturers who in turn bill to you the price of the cans and the 10% tax paid thereon which are separately shown on the invoice; and that the cost of the cans, including the 10% tax, form part of the gross selling price upon which the 2% miller's tax is computed. In reply, I have the honor to inform you that your request is hereby granted. It is noted that the cans have been subjected to the 10% sales tax. Hence, inasmuch as the 3% miller's tax is based on gross selling price of the edible oil which price includes the cost of the cans, including the 10% sales tax, the cans will be subjected to tax twice. (Pacific Oxygen & Acetylene Co. vs. Commissioner, G.R. No. L-17708, April 30, 1965). cdta Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner