Specific Tax on Pipe Tobacco Purchased, Treated, Repacked and Sold

March 18, 1959 BIR RULING NO. 132-59 2nd Indorsement Respectfully returned to the Revenue Operations Executive (Assessment), the request of Mr. Bal Torres for exemption from the payment of the specific tax on pipe tobacco purchased, treated, repacked and sold by him. LLpr The pertinent provision of Section 31 of Revenue Regulations No. V-39 reads as follows: ". . . Should it be the intention merely to repack the tobacco products, the same will be taken up in the proper official register, Schedule A. The manufacturer, may then repack the products, and remove same after paying the tax and affixing the internal revenue stamps, labels, marks, or other brands required by law and these regulations." Pursuant to the abovequoted provision of the Regulation, the aforesaid taxpayer is liable for the payment of the specific tax on the pipe tobacco sold by him. He is also a manufacturer of tobacco as defined in Section 194(m) of the National Internal Revenue Code, subject to the payment of the fixed tax prescribed in Section 182(A)(3)(e) of the Tax Code. prll Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue