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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

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Summary

RR No. 13-2013 amends Section 2(b) of Revenue Regulations No. 13-08 on the definition of raw sugar for Value-Added Tax purposes.

Key points

  1. New definition of raw sugar. Raw sugar means sugar produced by a simple process of converting sugar cane, without any mechanical or similar device, such as muscovado. For this purpose, raw sugar refers only to muscovado sugar.
  2. Centrifugal process. Producing sugar by the centrifugal process is not in itself a simple process. Any type of sugar produced from it is not exempt from VAT.

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Related issuances

CitesRR No. 13-2008
Cited byRR No. 4-2015RR No. 6-2015

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.