Imported MT Feed Supplement is Subject to Zero Percent (0%) Advance Sales Tax
BIR Ruling No. 332-87 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 21, 1987
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November 21, 1987 BIR RULING NO. 332-87 163 (3) 000-00 332-87 Gentlemen : In reply to your letter dated October 26, 1987, I have the honor to inform you that "126 MT Feed Supplement" (sample submitted) is considered agricultural product in their original state ; hence, your importation of 6,300 bags of the said article as per B/L No. L0097 is subject to zero percent (0%) advance sales tax pursuant to Section 163(3) 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 advance sales tax. iatdc Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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