BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Sep 8, 1969
Full text
September 8, 1969 Mr. Nicolas F. Minsalan, Jr. T. Villanueva Building J. M. Basa Street Iloilo City S i r : This refers to your letter dated August 9, 1969, requesting information and the taxes to be paid and requirements regarding the export of biological specimen (skeletal system of animal's, frogs, etc.). In reply, I have the honor to inform you that under Section 188(e) of the Tax Code, articles shipped or exported abroad by the manufacturer or producer, irrespective of any shipping arrangement that may be agreed upon which may influence or determine the transfer of ownership of the articles so exported, are exempt from the sales tax. Accordingly, the exportation of biological specimens (skeletal systems of animals, frogs, etc.) by the producer or manufacturer thereof are exempt from the sales tax. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.