Ordinary Ice is Considered Pocessed Food Product for Human Consumption; hence, Subject to 10% Sales Tax
BIR Ruling No. 238-87 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Aug 11, 1987
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August 11, 1987 BIR RULING NO. 238-87 163 (2) (a) 186-87 238-87 S i r s : In reply to your letter dated June 22, 1987, you are informed that this Office has already ruled that ordinary ice 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 which took effect August 1, 1986. (BIR Ruling Nos. 170-87 and 186-87) atdc Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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