BIR Ruling No. 019-61

January 24, 1961 BIR RULING NO. 019-61 The General Manager Insular Petroleum Refining Company 94 M. H. del Pilar Tinajeros, Malabon, Rizal S i r : In reply to your letter dated January 23, 1961, I have the honor to inform you that, for the purchase of used oil on which the specific tax had previously been paid which you cleanse of contamination and purify preparatory to the resale thereof, you are considered as engaged in the business of a mere dealer and not as a petroleum refinery or manufacturer of refined oil. As stated in our letter to your counsel dated November 13, 1954, you are subject only to the graduated fixed annual tax (C-13) and that the cleaned oil is not subject to the specific tax. llcd Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue