BIR Ruling No. 248-82
BIR Ruling No. 248-82 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 24, 1982
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September 24, 1982 BIR RULING NO. 248-82 199-a 49-82 248-82 Hyco Laboratories Co., Inc. 1195-1199 Jose Abad Santos Ave. Tondo, Manila Attention: Mr . Chua Lin Juan Manager Gentlemen : This refers to your letter dated May 3, 1982 requesting confirmation that the imported beef flavour (97 543 H & R) and beef flavour (97 544 H & R) are subject to the 10% advance sales tax and 25% mark-up. In reply, please be informed that in the laboratory analysis conducted by this Office, it was ascertained that beef flavour 97543 H&R and beef flavour 97544 H&R could be concentrated paste that has been extracted from beef meat. It is used in the manufacture of food products like snack foods, bakery, instant soup. Accordingly, importation of said flavouring materials are subject to the 10% advance sales tax based on the landed cost thereof, plus 25% mark-up under Section 199(a) in relation to Section 193(b) of the Tax Code, as amended. Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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