Whether or Not Importation of Ethylene Gas is Subject to Specific Tax
BIR Ruling No. 066-80 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 22, 1980
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December 22, 1980 BIR RULING NO. 066-80 153-c 000-00 66-80 Mr. Saldulah H. Pacasum District Collector of Customs Customs District X Cagayan de Oro City S i r : This refers to your letter dated March 21, 1980 requesting for a ruling as to whether or not importation of ethylene gas is subject to specific tax. In reply, please be informed that the findings of the National Institute of Science and Technology disclosed that ethylene gas is Processed Gas. Such being the case, it is subject to specific tax at the rate of P0.02 per liter of volume capacity, pursuant to Section 153(c) of the Tax Code of 1977, as amended. cdt Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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