BIR Ruling No. 036-61
BIR Ruling No. 036-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 24, 1961
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January 24, 1961 BIR RULING NO. 036-61 Philippine Contractors Association Third Flr. Ramcar Bldg. 472 Padre Faura Ermita, Manila Attention : Mr . Perfecto M . Maalac President Gentlemen : In reply to your letter dated August 6, 1960, I have the honor to inform you that the process of "kiln-drying"' lumber, intended to hasten drying instead of allowing the same lumber to dry in the yard, does not come within the purview of "manufacturing" as contemplated in Section 194(x) of the Tax Code, as amended. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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