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Tax Imposed on the Importation of Standard Vacuum Oil Co. of Tin Plates and Slabs of Tin Ingots

BIR Ruling No. 309-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 15, 1960

Full text

July 15, 1960 BIR RULING NO. 309-60 Messrs. Ross, Selp & Carrascoso P. O. Box 781 M a n i l a Gentlemen : With reference to your letter dated April 1, 1960, I have the honor to inform you that the importation of your client, the Standard Vacuum Oil Company, of tin plates and slabs of tin ingots to be used by it in the manufacture of tin containers of its products which are subject to specific tax are exempt from either the advance sales tax or compensating tax, pursuant to sections 183(b) and 190 of the Tax Code. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue

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