Tax Imposed on the Sale of "Moscuvado" Sugar

May 26, 1958 BIR RULING NO. 293-58 The Mayor Bugasong, Antique S i r : This is with reference to Resolution No. 10 of the Municipal Council of Bugasong, Antique, a copy of which was furnished this Office wherein opinion is requested as to whether or not "moscovado" sugar is exempt from sales tax, in view of the provisions of paragraph 6 of General Circular No. V-254 dated July 17, 1957. In reply thereto, I have the honor to inform you that the enumerations in Section 188 of the National Internal Revenue Code refer to those exempt from the tax prescribed in Sections 184, 185 and 186 of the said Code. As "moscovado" sugar is not taxable under the abovementioned sections, it becomes unnecessary to discuss the provisions of paragraph 6 of General Circular No. V-254. "Moscovado" sugar is, however, subject to the 2% tax prescribed in Section 189 of the Tax Code. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue