BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • May 23, 1972
Full text
May 23, 1972 Mr. Melchor A. San Juan 36 Stella Maris Street Capitol Subdivision S i r : This refers to your letter requesting a ruling on whether Cutting Oil, Cleansing Oil, Oil Additives and other partially manufactured oils which you intend to import are subject to the specific tax prescribed in Section 142 of the Tax Code and whether as importer of said oils, you are liable for the payment of the fixed tax under Section 182(A)(3)(v) of the same Code. In reply, please be informed that unless you submit to us samples of the aforementioned oils, we cannot categorically rule on your query. It is, therefore, advised that you submit to this Office the samples abovementioned for proper analysis. cdta Very truly yours, BERNARDO CARPIO Acting Deputy Commissioner of Internal Revenue (Operations)
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