BIR Ruling

August 18, 1969 Firestone Ceramic, Inc. 2814 F.B. Harrison Pasay City Gentlemen : This refers to your letter dated August 18, 1969 requesting information as to whether or not you are exempt from the sales tax on your sale of your product in view of the Certificate of Qualification for Tax Exemption issued to you by the Secretary of Agriculture and Natural Resources, pursuant to Republic Act No. 3823. In reply, I have the honor to inform you that this Office had consistently held that, for purposes of Republic Act No. 909, new mines and old mines which resume operations refer to new mining companies and old mining companies which resume operations and not to new or old mines to be developed and operated by mining companies. The same rule will necessarily have to be maintained for purposes of Republic Act No. 3823, the scope and purview of both laws, except the tax aspects thereof, being similar in every respect. In view of the foregoing, unless you have organized as a new mining corporation after the enactment of Republic Act No. 3823 or unless you are an old mining corporation resuming operation after the enactment of said Act, you do not qualify for the tax exemptions provided for in the Act. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue