BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jul 11, 1974
Full text
July 11, 1974 3rd Indorsement Respectfully returned to the Honorable, the Secretary of Foreign Affairs, Manila, thru the Honorable, the Secretary of Finance, Manila, the within papers relative to the inquiry of the Italian Embassy regarding tax exemption on fuel granted to non-schedule foreign civilian aircraft, with the following comment: cdt Under Section 123 of the Tax Code, specific tax applies, among others, only to things manufactured or produced in the Philippines for domestic sale or consumption. Considering that aviation gasoline and other fuel oils used by foreign civilian aircraft are used in their international flights, such aviation gasoline and other fuel oils are not consumed in the Philippines. Such being the case, the aviation gasoline and other fuels used in international flights of foreign aircrafts whether scheduled or non-scheduled are exempt from the specific tax. (BIR Rulings Nos. 65-079 and 65-116). acd MISAEL P. VERA Commissioner of Internal Revenue TAN 1601-593-5 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."
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