Authority to Deliver Tax-Free Bonded Petroleum Products
BIR Ruling No. 022-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 15, 1959
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January 15, 1959 BIR RULING NO. 022-59 The Caltex (Phil.), Inc. P. O. Box No. 783 Manila Gentlemen : In answer to your letter dated November 24, 1958, requesting authority to deliver tax-free bonded petroleum products to the Tidewater Oil Company, which will in turn sell the same to the U.S. Armed Forces, U.S. Embassy and its agencies, U.S. Veterans Hospital, World Health Organization and United Nations Organization, I have the honor to inform you that said request is hereby granted, provided that said products shall be used exclusively by the aforenamed entities in connection with their authorized activities. cdll It is understood that each such sale made by you to the Tidewater Oil Company shall be covered by a certificate, signed by a responsible official of the entity concerned, attesting to the fact, among others, that the petroleum products will be used by the latter exclusively for its authorized activities. With respect to the case of the United Nations Organization, however, as your representative, Miss Lolita Fernandez, has promised this Office to submit proof or proofs evidencing exemption of said organization from internal revenue taxes, this Office hereby holds in abeyance action thereon. llcd Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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