BIR Ruling No. 180-82
BIR Ruling No. 180-82 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 21, 1982
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May 21, 1982 BIR RULING NO. 180-82 153-f 000-00 180-82 Siguion Reyna, Montecillo & Ongsiako Law Offices C. C. P. O. Box 760 Makati, Metro Manila Gentlemen : In reply to your letter dated January 29, 1982, please be informed in behalf of your client, UNION CARBIDE PHILIPPINES, INC., that the following chemicals: cdt I. ISOPROPHYL ALCOHOL (IPA) II. DIETHYLENE GLYCOL III. ESTERS 1. Isoprophyl Acetate (Ipac) 2. Butyl Acetate (BuAc) 3. Butyl Cellosolve Acetate (ByCsAc) 4. Carbitol Acetate IV. ETHYLENE GLYCOL V. GLYCOL ETHERS 1. Butyl Cellosolve (BuCs) 2. Cellosolve Solvent (CsS) VI. KETONES 1. Methyl Ethyl Ketone (MEK) 2. Methyl Isobutyl Ketone (MIBK) 3. Isophorone VII. TOLUENE VIII. XYLENE are subject to the specific tax at the rate of P0.61 per liter of volume capacity, pursuant to Section 153(f) of the Tax Code, as amended by Executive Order No. 672, because said articles are generally used as solvents and are petrochemicals which means that they are manufactured out of mineral oils. cdtech Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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