BIR Ruling No. 143-11
BIR Ruling No. 143-11 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 4, 2011
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May 4, 2011 BIR RULING NO. 143-11 Sec. 245, NIRC; RR 3-08; Rev. Bulletin 01-03; BIR Ruling No. NSNP-(S30H-082) 463-09 San Miguel Brewery, Inc. San Miguel Corporation Head Office Complex 40 San Miguel Avenue, Mandaluyong City Attention: P. Clinton L. Laudencia, Jr. Tax Manager Madam : This refers to your letter dated July 15, 2010 addressed to the Law Division requesting confirmation of your opinion that the product label on your product, San Miguel Pale Pilsen beer, complies with the rules and regulations prescribing the manner for labelling, branding or marking on excise products. cITAaD In reply, please be informed that Revenue Bulletin No. 01-03 provides that the ruling function is limited to the determination of purely legal issues, as opposed to questions of fact. (BIR Ruling No. NSNP-(S30H-082) 463-09 dated July 28, 2009) Hence, considering that the subject of the request is not a legal issue, we cannot issue a ruling/opinion therefor. We are, however, indorsing your letter to the Excise Taxpayers Regulatory Division (ETRD) for appropriate action. Any inquiry on the processing and evaluation of the above request may be directed to the said Office at telephone numbers 920-7515/920-7532. Very truly yours, (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue
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