Candy is Considered Processed Food Product for Human Consumption, hence,Subject to 10% Sales Tax
BIR Ruling No. 293-87 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 18, 1987
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September 18, 1987 BIR RULING NO. 293-87 163 (2) (a) 173-87 293-87 Gentlemen : In reply to your letter dated June 8, 1987 please be informed that this Office has already ruled that candy is considered processed food product for human consumption; hence, the same is subject to 10% sales tax pursuant to Section 163(2)(a) of the Tax Code, as amended by Executive Order No. 36. Accordingly, that portion of BIR Ruling No. 134-87 which subjects candies to 20% sales tax is considered revoked. Very truly yours, (SGD.) EUFRACIO D. SANTOS Deputy Commissioner (Officer-in-Charge)
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