BIR Ruling No. 019-83
BIR Ruling No. 019-83 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 14, 1983
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February 14, 1983 BIR RULING NO. 019-83 Gentlemen : This refers to your letter dated September 28, 1982 requesting exemption from the payment of specific tax on 4,000,000 liters 10% Naphtha which you will purchase locally from the Petrophil Corporation for the account of Planters Products, Inc. It is represented that the aforesaid Naphtha will be used by the Planters Products, Inc., in the manufacture of fertilizer, specifically 14-14-14 and 16-20-0. In reply, please be informed that, pursuant to Section 6, paragraph II-5 of Presidential Decree No. 1144, which empowers you "to purchase Naphtha locally free from the payment of the specific tax," your request is hereby granted. Accordingly, you may withdraw from Petrophil Corporation 4,000,000 liters of Naphtha, free from the payment of the specific tax imposed in Section 153 (c) of the Tax Code of 1977, as amended. Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner Bureau of Internal Revenue
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