BIR Ruling No. 256-82

October 12, 1982 BIR RULING NO. 256-82 199-a 000-00 256-82 Borden International Phils., Inc. P.O. Box 326 MCC, Makati Metro Manila Attention: Mr . R . N . Domingo Asst . Purchasing Manager Gentlemen : This refers to your letter dated March 3, 1982 requesting that your importation of Triton X-100 and Triton X-305 be subject to the 10% advance sales tax. In reply, please be informed that based on the laboratory analysis conducted by this Office, tritons are non-ionic chemical compounds which possess soil removal and grease emulsification qualities accompanied by low foam; that they are usually used as surfactants in household and industrial detergent applications and in emulsifying agents; and that, as represented by you, Triton-100 and Triton-305 are among the ingredients in the manufacture of industrial glue for the use of the plywood industry and other polymer products. Such being the case, said importations are subject to the 10% advance sales tax based on the landed cost thereof plus 25% mark-up, pursuant to Section 199(a) in relation to Section 193(b), both of the Tax Code, as amended. cdtech Very truly yours, RUBEN B. ANCHETA Acting Commissioner