Toyo, Patis and Suka Considered "Other Processed Food Products for Human Consumption" Subject to 10% Sales Tax
BIR Ruling No. 234-86 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 7, 1986
Full text
November 7, 1986 BIR RULING NO. 234-86 163 (2) (a) 216-81 234-86 Gentlemen : In reply to your letter dated September 18, 1986, please be informed that your manufactured products namely: toyo, patis, and suka are considered "other processed food products for human consumption" hence, subject to 10% sales tax under Section 163(2) (a) of the Tax Code, as amended by Executive Order No. 36. Very truly yours, (SGD.) ROMULO M. VILLA Acting Commissioner
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