Exportation of Lumber Products Still Exempt from Sales Tax
BIR Ruling No. 027-85 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 21, 1985
Full text
February 21, 1985 BIR RULING NO. 027-85 02 000-00 027-85 Gentlemen : In reply to your letter dated January 26, 1985, please be informed that Ministry Order No. 39-84 implementing Presidential Decree No. 1955 provides that the withdrawal of exemptions from, or any preferential treatment in the payment of duties, taxes, imposts and other charges does not apply to exemption or preferential treatment embodied in the following laws: a. The National Internal Revenue, as amended; b. The Tariff and Customs Code, as amended; c. The Local Tax Code as amended; and d. The Real Property Tax Code. Accordingly, your exportation of lumber products is still exempt from sales tax under Section 202 of the Tax Code, as amended. cd Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner
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