Non Tax Exemption of an Alcohol Used for Pharmaceutical Manufacturing or Medicinal Purposes

September 2, 1958 BIR RULING NO. 497-58 The Philippine Pharmaceutical Manufacturer's Association P. O. Box 632, Manila Gentlemen : With reference to your letter dated July 26, 1958 requesting exemption from the payment of the specific tax on alcohol used for pharmaceutical manufacturing or medicinal purposes, I regret to inform you that your request cannot be granted. The exemption provided for under Section 128 of the Tax Code refers, among others, to domestic denatured alcohol to be used in the operation of industries and not to denatured alcohol to be used merely as an ingredient in the manufacture of another product. Such is the ruling of the Court of Tax Appeals in the case of La Tondea, Inc., (See C.T.A. Case No. 182) aisadc Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue