Tin Cans Used as Containers of Coconut Cooking Oil are Considered Ordinary Articles Subject to 20% Sales Tax
BIR Ruling No. 294-87 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 18, 1987
Full text
September 18, 1987 BIR RULING NO. 294-87 168 03-87 294-87 Gentlemen : In reply to your letter dated June 10, 1987, please be informed that coconut cooking oil is subject to the 3% miller's tax pursuant to Section 168 of the Tax Code, as amended. Accordingly, the tin cans used as containers thereof, are considered ordinary articles subject to the 20% sales tax pursuant to Section 163 of the Tax Code, as amended by Executive Order No. 36 which took effect on August 1, 1986. Very truly yours, (SGD.) EUFRACIO D. SANTOS Deputy Commissioner (Officer-In-Charge)
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