BIR Ruling

November 6, 1972 2nd Indorsement Returned to the Regional Director, Revenue Region No. 13, Cebu City, the within papers relative to the tax case of Anaco Chemical Industries of Mambaling, Cebu City. It appears that herein taxpayer is a repacker not only of industrial denatured alcohol but also of other products like rubbing alcohol, lacquer thinner, roof cement, turpentine, etc. As repacker of industrial denatured alcohol, the taxpayer is engaging in business as "repacker of wines or distilled spirits" as defined in Section 194(e) of the Tax Code. Accordingly, it is subject to the annual fixed tax of P1,000.00 prescribed in Section 182(A)(3)(c) of the same Code. For repacking the other products and reselling the same, the taxpayer is subject to the graduated fixed annual tax prescribed in Section 182(A)(2) of the Tax Code. Be guided accordingly. cd MISAEL P. VERA Commissioner of Internal Revenue