Preservation of Fish by Merely Adding to it Salt or Ice is Not Considered "Manufacturing"
BIR Ruling No. 542-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 20, 1959
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October 20, 1959 BIR RULING NO. 542-59 Mr. Miguel Reynaldo City Treasurer City of Roxas S i r : In answer to your letter dated November 25, 1958, I have the honor to inform you that the preservation of fish by merely adding to it salt or ice is not considered "manufacturing" under the provisions of section 194 (x) of the Tax Code. The preservation herein referred to shall be understood not to include salted fish (bagoong) or dried fish. cdtech Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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