A Person Who Purchases Roasted Coffee Beans for the Purpose of Grinding the Same for Sale is Considered a Manufacturer
BIR Ruling No. 352-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 2, 1958
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July 2, 1958 BIR RULING NO. 352-58 3rd Indorsement Returned to the Regional Director, Regional District No. 3, Manila, the within papers bearing on the case of Mr. Chua Soo Tiong. In a previous ruling we hold that a person who purchases raw coffee beans for the purpose of roasting the same for sale is a manufacturer. As a corollary ruling, a person who purchases roasted coffee beans for the purpose of grinding the same for sale is likewise a manufacturer. cdtech (SGD.) JOSE P. TRINIDAD Acting Commissioner of Internal Revenue
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