BIR Ruling No. 307-61
BIR Ruling No. 307-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 3, 1961
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July 3, 1961 BIR RULING NO. 307-61 In answer to your letter . . . , requesting authority to release the saccharine (Bill of Lading No. 1, S/S Tai Ping) imported by you allegedly for use exclusively in the manufacture by that company of toothpaste upon prepayment of the 7% advance sales tax, I regret to inform you that your request cannot be granted, saccharine being subject to the specific tax of P75.00 per kilogram pursuant to Section 148 of the National Internal Revenue Code. In our ruling of November 7, 1955 cited in your said letter, we held that imported sodium saccharinate was subject to the 7% advance sales tax because, while said Section 148 speaks of saccharine only, the analysis made by the Institute of Science and Technology revealed that sodium saccharinate and saccharine are two different chemical compounds having different physico-chemical properties. aisadc
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