Korean Ginseng Drink Comes Within the Purview of Beverages and Concentrates Subject to 10% Advance Sales Tax
BIR Ruling No. 213-86 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 14, 1986
Full text
October 14, 1986 BIR RULING NO. 213-86 162 (c) 000-00 213-86 S i r : In reply to your letter dated September 22, 1986, please be informed that the Korean Ginseng drink in bottles and tin cans imported by your client, Unifoods International Corporation, intended for consumption as a drink for stamina and does not contain alcohol but whose main component is Korean Ginseng plant plus the following: cd Extract 0.3 % Sugar 5 % Fructose 8 % Citric Acid 0.08 % Malic Acid 0.08 % Sodium Citrate 0.06 % Vitamin B2 0.0006 % Vitamin C 0.04 % Saccharin Sodium 0.003 % Sodium Benzoate 0.06 % Pure Water q.s. Total 100 % comes within the purview of beverages and concentrates in liquid form intended for consumption as a drink subject to 10% advance sales tax under Section 162(c) in relation to Section 163(2) (e) both of the Tax Code as amended by Executive Order No. 36 which took effect on August 1, 1986. cdt Very truly yours, (SGD.) ROMULO M. VILLA Acting Commissioner
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