10% Sales Tax — Chocolate and Fruit Flavors
BIR Ruling No. 213-81 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 4, 1981
Full text
November 4, 1981 BIR RULING NO. 213-81 199-00 058-80 213-81 International Flavors & Fragrances (Philippines) Inc. Reliance cor. Sheridan Street Mandaluyong, Metro Manila Attention: Mr . M . R . Dimatulac Affiliate Controller Gentlemen : This refers to your letter dated July 13, 1981 requesting confirmation of your opinion that your manufactured Chocolate flavor 03601 and Fruit Flavor IPP01170 are subject to the 10% sales tax imposed by Section 199 of the Tax Code of 1977, as amended. In reply, please be informed that in the laboratory analysis conducted by this Office it was ascertained that the aforesaid products are flavors used in the manufacture of food products. Accordingly, said chocolate and fruit flavors are subject to the 10% sales tax imposed by Section 199 of the Tax Code of 1977, as amended. cdtech Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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