BIR Ruling

November 9, 1966 Mr. Carlo Siano Charge d' Affaires a.i. Embassy of Italy Manila S i r : In reply to the queries in your letter dated September 19, 1966, I have the honor to inform you as follows: cdpr (1) Foreign aircrafts refuelling in the Philippines may be exempted from the payment of specific tax on gasoline and lubricants. Exemption may be granted considering that gasoline and lubricants used by foreign aircrafts in international flights are not consumed in the Philippines, and, in accordance with Section 123 of the National Internal Revenue Code, specific internal revenue taxes apply, among others, only to things manufactured or produced in the Philippines for domestic sale or consumption. (B.I.R. Ruling No. 116, s. 1965) (2) Section 123 of Commonwealth Act No. 466, as amended, otherwise known as the National Internal Revenue Code, is still in force. (3) The rate of specific tax on: a) Gasoline is P.08 per litter of volume capacity. Per US gallon, the amount of tax is P.3028 (3.78533 x P.08). b) Lubricating oil is P.07 per liter. Per US gallon the amount of tax is P.2649 (3.78533 x P.07). prll Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue