Payment of 7% Sales Tax on the Sales of Liquefied Petroleum Gas
BIR Ruling No. 260-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 22, 1959
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May 22, 1959 BIR RULING NO. 260-59 The Caltex (Phil.), Inc. P. O. Box 783 M a n i l a Gentlemen : In answer to your letter of the 12th instant, I have the honor to inform you that as B.I.R. Ruling No. 89, current series, is later than that dated February 1, 1956, the former necessarily repeals the latter. Accordingly, you can begin paying 7% sales tax, instead of the specific tax under Section 142(a) of the Tax Code, on your sales of liquefied petroleum gas beginning February 12, 1959, the date of the later ruling. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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