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Cakes and Pastries are Considered Bread and Bakery Products Subject to 10% Sales Tax

BIR Ruling No. 422-87 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 23, 1987

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December 23, 1987 BIR RULING NO. 422-87 163 (2) (c) 000-00 422-87 S i r : This refers to your letter dated October 7, 1987 requesting in effect a ruling as to the rate of sales tax payable on cakes and pastries sold by a bakeshop. In reply, please be informed that cakes and pastries are considered bread and bakery products subject to 10% sales tax pursuant to Section 163(2)(c) of the Tax Code, as amended by Executive Order No. 36. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner

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