Imported Glacial Acetic Acid to be Used Exclusively in the Manufacture of Vinegar is Subject to 10% Advance Sales Tax

July 15, 1987 BIR RULING NO. 206-87 163 (2) (a) 220-86 206-87 Gentlemen : This refers to your letter dated May 19, 1987 requesting a ruling to the effect that your importation of glacial acetic acid which you used in the manufacture of vinegar be subject only to 10% advance sales tax. In reply, please be informed that vinegar falls within the purview of the term "other processed food products for human consumption," hence, subject to 10% sales tax, in accordance with Section 163 (2)(a) of the Tax Code. Accordingly, and in line with your certification dated May 19, 1987, your imported glacial acetic acid to be used exclusively in the manufacture of vinegar is subject to 10% advance sales tax pursuant to Section 162(c) in relation to Section 163(2) of the Tax Code as amended by Executive Order No. 36. cdta Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner