BIR Ruling No. 071-65
BIR Ruling No. 071-65 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 29, 1965
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June 29, 1965 BIR RULING NO. 071-65 The Metro Laboratories, Inc. P. O. Box 951 M a n i l a Gentlemen : In reply to your letter dated June 29, 1965, I have the honor to inform you as follows: The advance sales tax on imported articles accrues and is payable upon removal thereof from customs custody. The payment of the tax is final, and the finality of the payment is not affected by any circumstance thereafter occurring as regards, the disposition, loss or spoilage of the imported articles. Accordingly, the subsequent spoilage or destruction of the imported articles will not entitle the importer thereof to the refund of the advance sales tax paid thereon. Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue
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