Candy is Considered Processed Food Product for Human Consumption; hence, Subject to 10% Sales Tax
BIR Ruling No. 235-87 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Aug 11, 1987
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August 11, 1987 BIR RULING NO. 235-87 163 (2) (a) 173-87 235-87 Gentlemen : This refers to your letter dated July 24, 1987, requesting that the sale of your manufactured products, candies, be subjected only to 10% sales tax. In reply, please be informed that your request is hereby granted. Candy is considered processed food product for human consumption; hence, subject to 10% sales tax pursuant to Section 163 (2)(a) of the Tax Code, as amended by Executive Order No. 36. atdc Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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