BIR Ruling No. 041-65
BIR Ruling No. 041-65 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 13, 1965
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May 13, 1965 BIR RULING NO. 041-65 The Philippine National Railways M a n i l a Attention : Mr . M . Gutierrez Executive Officer Gentlemen : In answer to your letter dated January 13, 1965, I have the honor to inform you that lambanog is considered as distilled spirits, subject to specific tax prescribed by Section 133, of Tax Code. Specific taxes on distilled spirits shall be paid by the manufacturer, producer, owner, or person having possession of same immediately before removal from the place of production. lexlib Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue
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