BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 25, 1970
Full text
March 25, 1970 Mr. Ira F. Hovey Child Evangelism Fellowship, Inc. Commercial Center P. O. Box 634 Makati, Rizal S i r : This refers to your letter dated January 13, 1970 requesting information whether under existing laws, the car donated through your mission by the International Headquarters in the United States to be used in the missionary and welfare work among the children here, may be brought into the Philippines, free from the payment of the compensating tax. In reply, I have the honor to inform you that recent laws enacted by Congress, particularly Republic Act No. 6110 have not amended existing general and special laws granting exemption from the compensating tax in respect of automobiles donated from abroad and consigned to, and for the use of civic, religious and charitable organizations. Accordingly, the aforesaid car donated to you is not subject to the compensating tax, pursuant to Republic Act No. 1916 which is the special law granting this exemption. casia Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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