BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jan 16, 1968
Full text
January 16, 1968 Mr. Domingo R. Celis Commercial Analyst Department of Commerce & Industry Manila S i r : This refers to your letter dated January 8, 1968 stating that you are a Commercial Analyst formerly assigned with the Philippine Consulate General in Los Angeles, California; that upon your recall for home assignment last August 11, 1967, you brought home tax-free under Republic Act No. 4112 a 1967 Cadillac car, Sedan Deville, with California Plate No. VAK 645; and that you are now contemplating to sell the aforesaid car to a non-exempt person. You now want to be informed whether or not the sale of said car to a non-exempt person is subject to tax. In reply, I have the honor to inform you that the sale of the car in question to a non-exempt person is not subject to tax. It is understood, however, that the exemption granted to you under the provisions of Republic Act No. 4112 shall not be availed of oftener than once every four year. adc Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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