BIR Ruling No. 309-82

October 14, 1982 BIR RULING NO. 309-82 153-c 000-00 309-82 Board of Energy Philcomcen Bldg., Ortigas Avenue Pasig, Metro Manila Attention: Associate Commissioner Jaime S . Mejia Member Gentlemen : This refers to your letter dated September 29, 1982 requesting information as to the kind and rate of tax applicable on lighter fluid and netcoat. In reply, please be informed that "in order to improve and simplify tax administration, it is desirable to adopt a uniform tax treatment for all refined and manufactured petroleum products." (Whereas Clause, P.D. No. 392). It appears also that lighter fluid and gasoline are similar in that both are products of distillation from crude oil or petroleum. (BIR Ruling No. 34, S. 1959) Accordingly, like gasoline, lighter fluid is subject to the specific tax at the rate of P1.06 per liter. [Sec. 153(c), Tax Code, as amended by Executive Order No. 672] cdtech Netcoat, is considered an asphalt subject to specific tax at the rate of P0.12 per kilogram, pursuant to Section 153(h) of the Tax Code, as amended by Executive Order No. 672. Very truly yours, RUBEN B. ANCHETA Acting Commissioner