BIR Ruling No. 082-64
BIR Ruling No. 082-64 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 28, 1964
Full text
December 28, 1964 BIR RULING NO. 082-64 The Shell Refining Co. (Phil.), Inc. P. O. Box 441 Manila Gentlemen : Reference is made to your letters dated October 29, 1963 and September 2, 1964, respectively, requesting the classification of solvent SBP 55/145 for tax purposes. In answer thereto, I have the honor to inform you that your manufactured product known as solvent SBP 55/145, after laboratory analysis, was found to be a product similar to naphtha and, therefore, subject to the specific tax at the rate of eight (8) centavos per liter of volume capacity prescribed by Section 142(c) of the Tax Code. aisadc Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.