Authority to Deliver Tax-Free Bonded Petroleum Products to the Tidewater Oil Company
BIR Ruling No. 600-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 21, 1958
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October 21, 1958 BIR RULING NO. 600-58 The Caltex (Phil.), Inc. P. O. Box 783, Manila Gentlemen : Reference is made to your letter of the 16th instant, requesting authority to deliver tax-free bonded petroleum products to the Tidewater Oil Company, which will in turn sell the same to the Philippine Navy. cdt In answer thereto, I have the honor to inform you that, as the tax-exemption provided for in Republic Act No. 2080, or the current Appropriation Act, in favor of purchases made by the Armed Forces of the Philippines for exclusively military purposes applies regardless of whether the articles are sold directly to the Armed Forces of the Philippines or thru another having contract with it, your request is hereby granted. It is understood that each such sale made by you to the Tidewater Oil Company shall be covered by a certificate, signed by a responsible officer of the Philippine Navy, attesting to the fact, among others, that the petroleum products, shall be used by the latter exclusively for military purposes. LibLex Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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