Tax Imposed on the Sale of "Moscuvado" Sugar

May 14, 1958 BIR RULING NO. 284-58 Mrs. Eudoxia V. Villarin Gallardo Building Dumaguete City M a d a m : In reply to your query as to whether or not you have to pay the 2% tax prescribed in Section 189 of the National Internal Revenue Code on your sale of "moscuvado" sugar in view of the recent decision of the Court of Tax Appeals that "moscuvado" sugar produced by sugar mills are not subject to the 2% tax, I have the honor to inform you that this Office has appealed the said decision to the Supreme Court. Until the Supreme Court renders a final decision on this question sustaining the Court of Tax Appeals, this Office will enforce its standing ruling to the effect that "moscuvado" sugar whether produced by sugar mills or sugar centrals is subject to the 2% tax prescribed in Section 189 of the Tax Code. prcd Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue