RR No. 13-2013 — Amends Section 2 (b) of Revenue Regulations No. 13-08 relative to the definition of raw sugar for Value-Added Tax purposes (Published in Manila Bulletin on September 24, 2013)
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE RECORDS MGT. DIVISION BUREAU OF INTERNAL REVENUE (:D5 P.M. S& 2 5 2013 VLo
RECEIVED
Date: September 20, 2013
REVENUE REGULATIONS NO./3-20/3
SUBJECT: Amending Section 2 (b) of Revenue Regulations No. 13-08, Relative to the
Definition of Raw Sugar for Value Added Tax Purposes
TO All Internal Revenue Officers and Others Concerned
these regulations are hereby promulgated to amend provisions of Revenue Regulations (RR) No. SECTION 1. Scope. --- Pursuant to the provisions of Sections 6 and 244, in relation to Sections 13-08. 106 and 109 (1)(A), both of the National Internal Revenue Code of 1997 (Code), as amended,
SECTION 2. Amendment. -Section 2 (b) of RR 13-08, is hereby amended to read as follows
"(b) Raw Sugar --- refers to sugar produced by simple process of conversion of sugar For this purpose, raw sugar refers only to muscovado sugar. cane without a need of any of mechanical or similar device such as muscovado.
Centrifugal process of producing sugar is not in itself a simple process. Therefore any type of sugar produced therefrom is not exempt from VAT."
the provisions of these Regulations are hereby repealed, amended, or modified accordingly. SECTION 3. Repealing Clause. -- Any rules and regulations or parts thereof inconsistent with
SECTION 4. Effectivity. --The provisions of these Regulations shall take effect after fifteen (15) days following publication in any newspaper of general circulation.
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Recommending Approval: Commissfoner of Internal Revenue KIM S.AA CINTO-HENARES 017621 X BUREAU OF INTERNAL REVENUE INTERNAL COMMUNICATIONS DIVISION SEPO2 3 2013 CESARV.PURISIMA Secretary of Finance 009004
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