Exportation of Gum Copal or Almaciga

September 2, 1959 BIR RULING NO. 429-59 Monja Estate, Inc. Amon Trading Building Bonifacio Drive, Port Area M a n i l a Attention : Roberto Monti Nola Gentlemen : Reference is made to your letter dated August 17, 1959, stating as follows: "The Monja Estate, Inc. is contemplating to engage in the exportation of gum copal or almaciga. "Since Monja Estate, Inc. is not the owner of an almaciga concession, it intends merely to purchase the raw and uncleaned almaciga from concessionaires. Monja will in turn, clean, sort-out and classify the same in accordance with the grading of the Bureau of Commerce before exportation. Packing will, likewise be done by Monja." You now ask information as to the internal revenue taxes to which the Monja Estate, Inc. is liable. In reply thereto, I have the honor to inform you that, under the foregoing circumstances, the Monja Estate, Inc. shall be considered a mere dealer, subject only to the graduated fixed annual tax prescribed by section 182(A)(2) of the National Internal Revenue Code. Should the corporation become a concessionaire, it shall be considered a producer. As producer, it shall be exempt from the sales tax on almaciga exported but subject to tax on almaciga sold locally. In any event, it shall be subject to the forest charges on the almaciga cut and removed from its concession. cdta Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue