VAT Ruling No. 106-88

April 22, 1988 VAT RULING NO. 106-88 103 (e)-000-00-106-88 Caltex (Phils.), Inc. P.O. Box 783 Manila Philippines Attention: Ms . Joselia J . Poblador General Tax Counsel Gentlemen : In reply to your letters dated April 6 and 12, 1988, please be informed that the chemicals listed below which serve as additives or reactants in the manufacture of petroleum products shall be deemed raw materials of petroleum products; hence their sale or importation if used by the buyer or importer himself in the manufacture of petroleum products (except lubricating oil and grease) shall be exempt from the value-added tax pursuant to Section 103(e) of the Tax Code as amended by EO 273. cdtech List of Raw Materials A. Crude oils B. Other feedstocks 1. Cracker feedstocks 2. Atmospheric residue 3. Platformer feed C. Product additives 1. CX 3 2. UOP-5S 3. Automate orange 4. Automate Red B 5. Ethyl mercaptan 6. Tetra ethyl lead (TEL) 7. CX 3-GA 467 8. ABC-179-ASA-3 9. ABC-183-Hitech 10. ABC-261-Marker dye 11. OGA-476-CX D. Process Chemicals 1. Methanol 2. Aqueous Ammonia 3. Liquid Caustic Soda 4. Lagxo-27 (AUS-81) OR Lagxo-41 (AUS-79) 5. Kataliskis Ecat 6. Monoethanololamine (Mea) 7. Merox Reagent No. 2 8. Nalco 165-AC 9. Nalco 7607 10. Cocat 5 11. Nalco 8re-466 12. Unicor IHS-Inhib E. Treating Chemicals 1. Nalco 7200 2. Nalco 356 3. Nalco 2549 4. Aluminum Sulfate 5. Dolomitic Lime 6. Gypsum Powder 7. Industrial Salt (Fine) 8. Sodium Carbonate 9. Magnesium Oxide 10. Sodium Dichromate 11. Chlorine 12. Nalco 374-L 13. 85WT-023 14. Nalco 7328 15. Nalco 7320 16. Nalco 7325 17. Sulfuric Acid (T.G.) 18. Sodium Hexametaphosphate 19. Nalco 7317 F. Other Chemicals 1. Industrial Salt (Coarse) 2. Hydrochloric Acid (T.G.) 3. Glacial Acetic Acid 4. Anthrafilt No. 1 5. Anthrafilt No. 2 6. Anthrafilt No. 3 7. Anthrafilt No. 4 8. Anthrafilt No. 5 Very truly yours, BIENVENIDO A. TAN, JR. Commissioner of Internal Revenue