Taxability of Sto. Domingo Distilleries
BIR Ruling No. 392-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 31, 1958
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July 31, 1958 BIR RULING NO. 392-58 Mr. Burt H. Raymund, Jr. 1805 Georgia St., Manila S i r : In reply to your letter dated July 14, 1958, requesting information as to the taxability of your firm, the Sto. Domingo Distilleries, as manufacturer of ylang-ylang oil, I have the honor to inform you that as such manufacturer, your firm is subject to an annual fixed tax of P20.00 and to 50% sales tax on its sales thereof. However, no sales tax is due and payable on the oil it exports, pursuant to sub-paragraph (e) of the first paragraph of Section 188 of the Tax Code. cdti Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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