Exemption of LPG and Kerosene Gas Dealer from Payment of 1.5% Subsequent Sales Tax
BIR Ruling No. 113-86 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 17, 1986
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July 17, 1986 BIR RULING NO. 113-86 167 (b) 000-00 113-86 Gentlemen : In reply to your letter dated April 29, 1986, please be informed that as dealer of LPG and Kerosene gas, you are exempt from the payment of the 1.5% subsequent sales tax pursuant to Section 167(b), of the Tax Code, as amended by P.D. No. 2006 and as implemented by Section 3(a) of Revenue Regulations No. 1-86 which took effect on January 1, 1986. cdt Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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