BIR Ruling No. 137-62
BIR Ruling No. 137-62 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 28, 1962
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November 28, 1962 BIR RULING NO. 137-62 Messrs. Diaz & Company Room 501, Martinez Bldg. Dasmarias, Manila Gentlemen : With reference to your letter dated September 21, 1962, requesting that castor oil manufacture by you be subject only to the 2% tax under section 189, instead of the 7% sales tax under section 186, of the Tax Code, I have the honor to inform you that your request cannot be granted for lack of legal basis. Not being among those enumerated in either section 184, 185 or 189 of said Code, the same is taxable in accordance with section 186. Very truly yours, JOSE B. LINGAD Acting Commissioner of Internal Revenue
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