BIR Ruling No. 103-83

June 15, 1983 BIR RULING NO. 103-83 Gentlemen : This refers to your letter dated April 29, 1983 requesting exemption from the payment of specific tax on 12,400 kiloliters and 3,100 kiloliters of Naphtha which you will purchase locally from Petrophil Corporation and Mobil Oil Philippines, Inc., respectively, for the account of Planters Products, Inc. It is represented that the aforesaid Naphtha (15,500 kiloliters) will be used exclusively by the Planters Products, Inc., in the manufacture of NP/NPK fertilizers. In reply, I have the honor to inform you that, pursuant to Section 6, paragraph II-5 of Presidential Decree No. 1144, which empowers you "to purchase Naphtha locally free from the payment of the specific tax," your request is hereby granted. Accordingly, you may withdraw from Petrophil Corporation and Mobile Oil Philippines, Inc. the above mentioned quantity of Naphtha, free from the payment of the specific tax imposed in Section 153(c) of the Tax Code of 1977, as amended. cdti Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner Bureau of Internal Revenue