BIR Ruling No. 079-65
BIR Ruling No. 079-65 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 12, 1965
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July 12, 1965 BIR RULING NO. 079-65 Petroleum Institute of the Philippines, Inc. 734 Philamlife Building M a n i l a Attention : The Administrator Gentlemen : This refers to your request for the reconsideration of the latest ruling of this Office subjecting to the specific tax aviation gasoline and other fuels used in international flights. In reply, I have the honor to inform you that, after carefully considering the legal aspect of the matter, this Office arrived at the opinion that aviation gasoline and other fuels used in international flights may be exempted from the specific tax. Legally, exemption may be granted considering that aviation gasoline and other fuels used in international flights are not consumed in the Philippines, and, in accordance with Section 123 of the Tax Code, specific internal revenue taxes apply, among others, only to things manufactured or produced in the Philippines for domestic sale or consumption. All previous rulings heretofore issued which are inconsistent herewith are deemed superseded. Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue
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