Ordinary Ice, an Essential Article Considered as Processed Food Product, is Subject to 10% Sales Tax
BIR Ruling No. 170-87 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 18, 1987
Full text
June 18, 1987 BIR RULING NO. 170-87 163 (2) (a) 000-00 170-87 Gentlemen : In reply to your letter dated March 25, 1987, please be informed that ordinary ice is water transformed into solid forms. Since ordinary ice is an essential article, the same being utilized as a food product for human consumption, it is considered processed food product; hence, subject to the 10% sales tax, pursuant to Section 163 (2)(a) of the Tax Code, as amended by Executive Order No. 36. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.