Imported Game Birds are Considered Agricultural Products in Their Original State is Not Subject to Compensating Tax
BIR Ruling No. 356-87 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 10, 1987
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November 10, 1987 BIR RULING NO. 356-87 163 (3) 169 (a) 000-00 356-87 S i r : In reply to your letter dated November 6, 1987, I have the honor to inform you that game birds are considered agricultural products in their original state ; hence, the twelve (12) heads of game birds (4 males and 8 females) for breeding purposes sent to you by your brother-in-law from California, U.S.A. as a gift is subject to 0% compensating tax pursuant to Section 169(a) in relation to Section 163(3) both of the Tax Code as amended. In other words, said importation is not subject to compensating tax. cdta Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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