BIR Ruling No. 028-64

May 4, 1964 BIR RULING NO. 028-64 The Philippines Associated Resources Katigbak Bldg., Ermita, Manila Gentlemen : In reply to your letter dated December 3, 1963, requesting the exemption from tax of your importation of U.S. Virginia and Burley leaf tobacco to be used as raw materials by Philippine cigar and cigarette manufacturers, I regret to inform you that, for lack of legal basis, your request cannot be granted. The said importation is subject to 7% advance sales tax, pursuant to Section 183(b), in relation to Section 186, both of the Tax Code. The exemption from the advance sales tax of articles for use in the manufacture of articles subject to specific tax can be availed of only by an importer who will use the imported articles in the manufacture of products subject to specific tax. LLphil Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue