BIR Ruling No. 076-63

October 28, 1963 BIR RULING NO. 076-63 The Regional Director BIR Regional District No. 2 San Fernando, Pampanga S i r : With reference to the inquiry of Tobacco Inspector Isaac Tuazon, you are informed that stems of leaf tobacco are considered products of tobacco subject to the specific tax prescribed by Section 136 of the Tax Code. However, stems or midribs of leaf tobacco may be sold in bulk as raw material by one manufacturer directly to another without prepayment of the specific tax pursuant to Section 132 of the same Code, as amplified by Section 20 of Revenue Regulations No. V-39, the Tobacco Products Regulations. Shipments of stems of leaf tobacco are required to be inspected pursuant to Section 12 of Regulations No. 47, and, therefore, any lot of said products offered for inspection is subject to the inspection fee provided in Section 302 of the Tax Code, as simplified by Section 13 and 14 of the aforesaid regulations. Be guided accordingly. LibLex Very truly yours, (SGD.) RAMON T. OBEN Acting Commissioner of Internal Revenue