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Taxability of SD-40, Ethanol, a Denatured Ethyl Alcohol

BIR Ruling No. 500-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 10, 1958

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September 10, 1958 BIR RULING NO. 500-58 The Shell Company of the Philippines, Ltd. 1330 Dewey Boulevard, Manila S i r s : With reference to your letter dated June 17, 1958 requesting information as to the taxability of SD-40, Ethanol, a denatured ethyl alcohol resulting from the denaturation of synthetic alcohol manufactured from petroleum with brucine sulphate and tertiary butyl alcohol, which is to be imported from the United States for the manufacture of toilet preparations, I have the honor to inform you that same is subject to the specific tax prescribed under Section 133(b) of the Tax Code. Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue

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