Re-exportation of Parts and Components of Gas Ranges

August 7, 1981 BIR RULING NO. 154-81 193-b 071-65 154-81 Heritage Marketing Corporation P.O Box 435 Makati Commercial Center Makati, Metro Manila Attention: Mr . Romulo A . Guanzon Vice President-Finance Gentlemen : This refers to your letter dated January 15, 1981 requesting for our opinion as to whether the advance sales tax you have previously paid on parts and components of gas ranges which you imported from Italy may be refunded. It is represented that you are a manufacturer of gas ranges; that you have imported approximately 20% of your components and parts from Italy and the corresponding advance sales taxes and duties thereon have already been paid; that due to changes in model mix, you have accumulated unneeded parts which could not be sold locally since parts of gas ranges are not standardized; and that for said reason, you plan to re-export said parts to Thailand and Indonesia where your licensor has local tie-ups; hence, this referral. In reply, please be informed that the finality of the payment of the advance sales tax paid on imported articles is not affected by any circumstance occurring thereafter as regards the disposition, loss, obsolescence or spoilage of the imported articles. Such being the case, the subsequent re-exportation of the subject imported parts of gas ranges will not entitle you to the refund of the advance sales tax you have previously paid thereon. Very truly yours, RUBEN B. ANCHETA Acting Commissioner