Tax Imposed on the Cases of Flavoring Extract (whisky essence)

September 12, 1958 BIR RULING NO. 516-58 Hamilton Wine Manufacturing Co. 7th Avenue, Grace Park Caloocan, Rizal Gentlemen : With reference to your letter of the 2nd instant, requesting that the nine (9) cases of flavoring extract (whisky essence) imported by you for use in the compounding of distilled spirits, wines and liquors be subject only to the compensating tax, I have the honor to inform you that, for lack of legal basis, your said request has to be, as it is hereby, denied. The above importation is subject to the advance sales tax of 7%, based on the total landed costs thereof plus 25% mark-up, pursuant to Section 183(b), in relation to Section 186 of the National Internal Revenue Code, as amended. Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue