Request for Authority to Purchase Petroleum Products from Oil Companies Free from Specific and Ad Valorem Taxes

August 18, 1986 BIR RULING NO. 152-86 110 186-85 152-86 Gentlemen : This refers to our letter dated May 8, 1985 granting, as the basis of FIRB Resolution No. 10-85, your request for authority to purchase petroleum products from oil companies free from specific and ad valorem taxes from June 11, 1984 to June 30, 1985. In connection therewith, please be informed that, since the authority covers the period up to June 30, 1985, it is hereby understood that beginning July 1, 1985, you are no longer allowed to purchase petroleum products tax-free from oil companies. For this reason, this Office will not grant the refund of any specific or ad valorem taxes paid on petroleum products purchased by you beginning July 1, 1985. FIRB Resolution No. 1-86 which restores your tax and duty exemption effective July 1, 1985 cannot be cited as basis for any authority to purchase tax-free petroleum products beginning said date because this Office has maintained the stand that your tax exemption privilege covers only taxes for which you are directly liable. (BIR Ruling No. 186-85) Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner