BIR Ruling No. 290-82
BIR Ruling No. 290-82 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 18, 1982
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November 18, 1982 BIR RULING NO. 290-82 199 (a) 49-82 290-82 Hi-Q Commercial, Inc. 1195-1199 Jose Abad Santos Ave. Tondo, Manila Attention: Mr . Chua Lin Juan Manager Gentlemen : This refers to your letter dated April 20, 1982 requesting a ruling on the correct rate of tax applicable to your importation of synthetic menthol Crystal (USP H & R Fine) and Synthetic Menthol Crystal (USP H & R Granular). In reply, please be informed that in the laboratory analysis conducted by this Office, it was ascertained that the Synthetic Menthol Crystal (USP H & R Fine) and Synthetic Menthol Crystal of thymol. Menthol may be used as flavouring materials in liquors, confectionary, cough drops, perfumery, nasal inhalers, menthol cigarettes, pharmaceutical products, toothpaste and mouth washes. Accordingly, 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. aisadc Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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