Manufacturer of Miki is Subject to 10% Sales Tax
BIR Ruling No. 336-87 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 3, 1987
Full text
November 3, 1987 BIR RULING NO. 336-87 163 (2) 222-87 336-87 M a d a m : In reply to your letter dated August 14, 1987, please be informed that miki, like misua or bihon, is considered processed food product for human consumption. Accordingly, the manufacturer of miki adverted to in your query is subject to 10% sales tax pursuant to Section 163 (2)(a) of the Tax Code as amended by Executive Order No. 36. Moreover, he is subject to the annual fixed tax of P200.00 under Section 161(1) of the same Code. adc Very truly yours, (SGD.) EUFRACIO D. SANTOS Deputy Commissioner
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