Non-payment of Specific Tax on the Removal of "VESPRIN-SIQUIL LECTURE" Film from Customs Custody
BIR Ruling No. 171-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 13, 1958
Full text
March 13, 1958 BIR RULING NO. 171-58 E. R. Squibb & Sons Pasong Tamo, Makati, Rizal Gentlemen : Referring to your letter dated March 4, 1958, requesting authority to remove from customs custody without the payment of specific tax the cinematographic film entitled "VESPRIN-SIQUIL LECTURE", I have the honor to inform you that as the said cinematographic film does not fall under the category of educational films, your request cannot be granted. The specific tax due on the said cinematographic film at the rate of P0.15 per linear meter, should, therefore, be paid by you prior to the release thereof from customs custody. LLjur Very truly yours, (SGD.) MELECIO R. DOMINGO Deputy Commissioner of Internal Revenue
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