BIR Ruling No. 277-82

November 8, 1982 BIR RULING NO. 277-82 199-a 000-00 277-82 Ms. Loretta V. Campos Campos Rueda Bldg. Tindalo Street, Makati Metro Manila M a d a m : This refers to your letter dated October 27, 1982 requesting a ruling as to the rate of advance sales tax on your importations of frozen cakes and pastries. In reply, please be informed that Section 2(a) of Revenue Regulations No. 19-81, implementing Section 201(h) of the Tax Code, as amended by Letter of Instructions No. 1144 enumerates the bread and ordinary bakery products subject to the 5% sales tax, which enumeration does not include cakes and pastries. Accordingly, pursuant to Section 2(b) of said regulations, cakes and pastries are subject to the 10% sales tax imposed by Section 199(a) of the Tax Code. In view thereof, your importation of frozen cakes and pastries are subject to the 10% advance sales tax based on the landed cost thereof, plus 25% mark-up, pursuant to Section 193(b) in relation to Section 199(a), both of the Tax Code. Very truly yours, RUBEN B. ANCHETA Acting Commissioner