Liability of an Importer of Lighter-Fluid to the Fixed Tax; and Penalty for Non-payment Thereof

October 25, 1972 BIR RULING NO. 026-72 Liability of an importer of lighter-fluid to the fixed tax ; and penalty for nonpayment thereof . Gas butane is lighter fluid in gaseous form. Accordingly, an importer of gas butane used for lighters is subject to the annual fixed tax of P500.00 prescribed in Section 182(A) (3)(u) of the Tax Code. In case of non-payment of the said fixed tax, the importer is criminally liable under the 3rd paragraph of Section 208 of the Tax Code, which reads as follows: "Any person who carried on any other business or pursues any occupation for which a privilege tax is imposed without paying the tax as required by law or who aids or abets in the conduct of the business or occupation, shall, in addition to being liable to the payment of the tax be fined not exceeding one thousand pesos or imprisoned for a term of not exceeding six months, or both." Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue