BIR Ruling No. 022-61
BIR Ruling No. 022-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 30, 1961
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January 30, 1961 BIR RULING NO. 022-61 In answer to your letter . . . , requesting exemption from the specific tax and special import tax on all USIS films, whether produced in the Philippines or imported from the United States, I have the honor to inform you that, pursuant to Section 146 of the National Internal Revenue Code, the only films exempt from the payment of specific tax are those which are educational or used for visual education. Such being the case, your request is hereby granted but only insofar as educational films or those used for visual education are concerned. With respect to the question of exemption from the special import tax, it is suggested that the matter be taken up with the Bureau of Customs, Manila, the same not being under the jurisdiction of this Office. aisadc
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