BIR Ruling No. 082-61
BIR Ruling No. 082-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 22, 1961
Full text
February 22, 1961 BIR RULING NO. 082-61 The Standard-Vacuum Oil Co. P. O. Box 436, Manila Gentlemen : With further reference to your letter dated December 1, 1960, I have the honor to inform you that, it appearing from the report of analysis (Laboratory No. 1-61-003-830, dated January 15, 1961) conducted by the National Institute of Science and Technology that "aviation turbo fuel type 1A", a special kind of aviation fuel for use in turbo-prop and jet engine powered aircraft, is of the "kerosene type fuel", this Office is of the opinion and so holds that the same is subject to the specific tax of P0.025 per liter of volume capacity under Section 142(a) of the National Internal Revenue Code. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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