BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Apr 8, 1970
Full text
April 8, 1970 Mr. Dominador I. Lim Vice-President & General Manager Legaspi Oil Co., Inc. Rm. 309 Singson Bldg. Plaza Moraga, Manila S i r : This refers to your letter dated January 9, 1970 requesting information as to whether or not there is a necessity of assigning an internal revenue representative in the loading of your copra products for export. Your inquiry arose from the letter of our Revenue District Office at Legaspi City dated November 20, 1969 wherein the requested that you notify his Office at least two (2) days before you load your products so that a representative of his Office can be present during the loading and in order that his Office can be sure that the products are exempt from the payment of taxes and other charges. In reply, I have the honor to inform you that an internal revenue officer is not necessary to be actually present in the loading of products for export. The supervision of loading products for export is lodged with the Bureau of Customs and processing of export papers are now being undertaken by the Export Coordinating Center. In view thereof, you may disregard the request of our Revenue District Officer at Legaspi City. casia Very truly yours, MISAEL P . VERA Commissioner of Internal Revenue
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