Purchase of Articles Subject to Specific Tax
BIR Ruling No. 242-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 16, 1958
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April 16, 1958 BIR RULING NO. 242-58 Lt. Ireneo D. Mina 5th Infantry Battalion, 1st Regular Division Camp Oliveros, Plaridel, Bulacan S i r : In reply to your letter dated March 21, 1958, I have the honor to inform you that this Office is not aware of any law or regulation restricting the quantity of commodities that may be purchased by a person. It may be stated in this connection, however, that should your wife make purchases of articles subject to the specific tax, such as cigarettes, wines, and liquors on which the specific tax had not been paid, she shall be held liable for the payment thereof, pursuant to Sections 124 and 125 of the National Internal Revenue Code. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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