BIR Ruling [UN-080-A-94]
BIR Ruling [UN-080-A-94] • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 2, 1994
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March 2, 1994 BIR RULING [UN-080-A-94] The Sangguniang Panlalawigan of Ilocos Norte Laoag City Attention: Hon . Jaime V . Agtang Provincial Board Secretary Gentlemen : This refers to Provincial Resolution no. 170-93 of the Second Sangguniang Panlalawigan of that Province requesting His Excellency, President Fidel V. Ramos, to call the attention of this Office to reconsider our ruling classifying cigarettes bearing the brand names "More", "Hope" and "Champion" as imported cigarettes. The said Provincial Resolution was referred to this Office by Presidential Staff Director Vicente A. Galang for appropriate action. In reply, please be informed that the question of whether or not said cigarettes should be classified as imported cigarettes is pending in the Court of Tax Appeals in CTA Case No. 5015 entitled "Fortune Tobacco Corporation versus Commissioner of Internal Revenue". As such, we can not act on your aforesaid request since the issue is sub judice. Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue
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