Manufacturer of Petroleum or Other Manufactured Oils and Fuels from Petroleum, Not Liable for Payment of Graduated Fixed Tax

August 28, 1972 BIR RULING NO. 021-72 Manufacturer of petroleum or other manufactured oils and fuels from petroleum, not liable for payment of graduated fixed tax . The ABC (Philippines), Inc., which is paying the annual fixed tax of P2,000.00, as manufacturer of petroleum or other manufactured oils and fuels from petroleum under Section 182(A) (3) (v) of the Tax Code, is not liable for the payment of the graduated fixed tax prescribed in Section 182(A) (2) of the same Code on its sale of its manufactured petroleum products in the manufacturing establishment. However, since the tax on business is payable for every separate or distinct establishment or place where the business subject to tax is conducted (Section 178, Tax Code), each branch establishment of the said corporation where its manufactured petroleum products are stored and sold are subject to the annual fixed tax imposed under Section 182(A) (3) (v) of the Tax Code. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue