BIR Ruling [DA-583-98]

December 28, 1998 BIR RULING [DA-583-98] Undersecretary Solomon S. Cua Department of Finance Manila S i r : This refers to your letter dated August 12, 1998 requesting for the opinion of this Office relative to the claim filed by Baniqued & Baniqued, on behalf of Pilipinas Shell Petroleum Corporation (PSPC) and Shell Philippine Petroleum Corporation (SPPC), for duty drawback for the additional P0.95 per liter duty imposed under E.O. No. 115 (otherwise known as the "Leung Peso") on imported crude oil in the amounts of P117,412,964.00 and P67,758,505.84, respectively, covering the period October 1993 to March 1994. In connection therewith, please be informed that this Office cannot render a legal opinion on the propriety of the aforesaid request for the reason that the claim involves refund or tax credit for duties paid on imported materials used in the manufacture or production of articles subsequently exported under the Tariff and Customs Code of the Philippines and not a refund or tax credit of internal revenue taxes under the Tax Code of 1997. It is respectfully suggested that this matter be referred to the Commissioner of the Bureau of Customs who exercises the power to interpret the provisions of the Tariff and Customs Code. cdtech Very truly yours, (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue