(NAR) VOL. 9 NO. 2 / APRIL - JUNE 1998
1. As to liability for payment of customs duties and VAT-ExemptedPursuant to Section 131 of Republic Act 8424 (Comprehensive Tax Reform Program) and consistent with the earlier Memos issued by this office on the payment of excise tax as well as the information volunteered to this Bureau by PAL Management that all importations of Jet-A fuel by the firm are for domestic operation, it is hereby reiterated that the payment of excise tax on the importation by PAL of aviation fuel shall be collected by the Bureau of Customs upfront or prior to the release of the importation from the port of discharge.
2. As to liability for excise tax
a) For use in Int'l. operations — Exempted
b) For Domestic operations — Subject to payment of excise tax