Tax Exemption on the Fertilizer and Empty Bags Received from Japan

October 6, 1959 BIR RULING NO. 478-59 The Regional Director Regional District No. 4 Quezon City S i r : There are herewith returned to you the papers relative to the request of the Independent Planters Association, Inc., 141 Buendia St., Makati, Rizal, for exemption from the compensating and advance sales taxes on the fertilizer and empty bags it is expecting to receive shortly from Japan, covered by Bill of Lading No. MM-1, on board the M/S Nisshin Maru. This Office finds the action taken on the aforesaid request under your proposed letters both dated September 30, 1959 in conformity with Republic Act No. 2023. However, as no proof has been submitted by the aforenamed corporation to bolster its claim that it has been organized under and by virtue of Republic Act No. 2023, that matter should be included in your proposed 1st Indorsement to the Provincial Revenue Officer, that city. cdll Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue