Exemption from Specific Tax on 4,500 Kiloliters of Naphtha Purchased Locally under Presidential Decree No. 1144

July 6, 1981 BIR RULING NO. 104-81 153-c 000-00 104-81 Fertilizer and Pesticide Authority 6th Floor, Raha Sulayman Building Benavidez Street, Makati Attention: Ms . Bernadette L . Abad Officer-in-Charge Gentlemen : This refers to your letters dated June 1 and June 3, 1981 requesting exemption from the payment of specific tax on 4,500 kiloliters of Naphtha which you will purchase locally from the Bataan Refining Corporation. It is represented that the aforesaid Naphtha will be used by the Planters Products, Inc. in the manufacture of fertilizer (14-14-14 and 16-20-0). cdtech 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" and in line with the ruling rendered by the Acting Minister of Finance on February 11, 1981, your request is hereby granted. Accordingly, you may withdraw from Bataan Refining Corporation, 4,500 kiloliters of Naphtha, free from the payment of the specific tax imposed in Section 153(c) of the Tax Code of 1977, as amended. Very truly yours, RUBEN B. ANCHETA Acting Commissioner