BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Apr 8, 1974
Full text
April 8, 1974 Mr. Ladislao U. Firmacion Revenue District Officer Revenue District No. 17 Olongapo City S i r : In reply to your letter dated April 5, 1974 requesting information as to whether the Bureau of Customs or the Bureau of Internal Revenue has jurisdiction in conducting stock inventory of PX goods in the possession of licensed PX dealers doing business in Olongapo City, please be informed that considering that the PX goods are already outside the bases and are in the possession of dealers, the Bureau of Internal Revenue necessarily has jurisdiction in conducting the stock inventory of said PX goods. casia Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5
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