BIR Ruling

March 25, 1968 Mrs. Julia Vargas Vda. de Ortigas President, Philippine Tuberculosis Society, Inc. 1853 Rizal Avenue Manila M a d a m : In reply to your letter dated February 22, 1968 requesting for a general exemption from the payment of specific tax on alcohol purchased by the Philippine Tuberculosis Society, Inc., I regret to inform you that this Office cannot grant your request for lack of legal basis. The Philippine Tuberculosis Society, Inc. cannot claim exemption from specific tax imposed on refined alcohol purchased by it for the reason that the same is a tax directly paid by the manufacturer or producer thereof. The fact that the tax may ultimately be shifted to or passed upon the buyer will not constitute the tax as a tax on the buyer. aisadc Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue