Importation of Garden Seeds is Subject to Zero Percent (0%) Compensating Tax
BIR Ruling No. 297-87 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 21, 1987
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September 21, 1987 BIR RULING NO. 297-87 169 (a) 163 (3) 000-00 297-87 Gentlemen : In reply to your letter dated September 3, 1987, I have the honor to inform you that garden seeds are considered agricultural products in their original state ; hence, your importation of 330 boxes garden seeds from the Franciscan Missionary Union, 1615 Vine Street, Cincinnati, Ohio, U.S.A., for use by your congregation in the Philippines, is subject to zero percent (0%) compensating tax pursuant to Section 169(a) in relation to Section 163(3), both of the Tax Code, as amended by Executive Order No. 36, which took effect August 1, 1986. In other words, said importation is not subject to compensating tax. atdc Very truly yours, (SGD.) EUFRACIO D. SANTOS Deputy Commissioner (Officer-In-Charge)
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