Non-prepayment of Specific Tax on the Sale and Delivery of Petroleum Products to USAF

January 14, 1958 BIR RULING NO. 028-58 Caltex (Philippines) Inc. P. O. Box No. 783 Manila Gentlemen : With reference to your letter dated October 11, 1957 (File No. L-609.600) requesting that you be allowed to sell and deliver petroleum products to the United States Armed Forces, the same to be taken from your bonded stocks and released from the bonded warehouse, without the prepayment of the specific tax, I have the honor to inform you that your request is hereby granted, provided that the following requirements are complied with: cdta 1. That before effecting a particular sale or delivery of petroleum products, you should file an application therefor with the Chief, Tobacco and Miscellaneous Tax Division of this Office. The application shall specifically state the particular unit or branch of the United States Armed Forces to which the products are to be sold and delivered, its location or address, the kind and quantity of products to be sold, the price of the products per unit of measure and the total price thereof, exclusive of the specific tax. 2. That the application shall be accompanied by an original and two (2) duplicate copies of the tax exemption certificates issued by the unit or branch concerned of the United States Armed Forces, said certificates to be signed by the commanding officer thereof or by the responsible officer designated for the purpose. The tax exemption certificates, aside from stating the kind and quantity of products to be purchased, shall certify that the products described therein will be used officially in connection with the authorized activities of the United States Armed Forces. 3. That, upon delivery of the products to the buyer, you shall submit a report to this Office, thru the Chief, Tobacco and Miscellaneous Tax Division, within fifteen (15) days from the date of delivery, stating the kind and quantity of products actually delivered to and received by the buyer. The reports shall be accompanied by copies of the sales invoices issued by you, stating therein the quantities actually delivered. The sale invoices must bear the names and signatures of the responsible officer of the buyer actually receiving the products. 4. That the quantities of petroleum products required to be stated in the documents mentioned in the foregoing shall be in terms of the measurements specified in the National Internal Revenue Code. For example, gasoline, lubricating oil and kerosene should be in terms of liters and not in gallons, drums or tin cans, while diesel fuel oil, bunker fuel oil and all similar oils should be in terms of metric tons and not in liters, gallons or drums. cdt 5. That you shall required the units or branches of the United States Armed Forces to furnish this Office with samples of the signatures of their commanding officers or the responsible officers designated for the purpose, who shall be the only persons to sign the tax exemption certificates and the sales invoices mentioned in the foregoing. In other words, before any other officer can sign the said documents, his name and a sample of his signature should first be submitted to this Office. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue