Sales Receipts of the Logs Exported to Japan and Merchandise Derived Thru Barter

April 16, 1958 BIR RULING NO. 230-58 Mr. Jose S. Hamoy Dipolog, Zamboanga del Norte S i r : With reference to your letter dated March 3, 1958, claiming for the refund of the additional residence tax (Class B) in the amount of P78.00 which you paid under protest, on your sales of exported logs to Japan and of merchandise you allegedly acquired thru barter, I have the honor to inform you as follows: The tax exemption provided in Section 188 of the Tax Code in favor of articles exported abroad by the manufacturer or producer thereof refers only to the percentage taxes imposed in Sections 184, 185 and 186 of the same Code. Accordingly, while your sales receipts of the logs you exported to Japan is exempt from the sales tax, nevertheless, the same is subject to the additional residence tax. The same is true with respect to your sales of merchandise derived thru barter. prll In view of the foregoing, your claim for refund is hereby denied. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue