BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • May 27, 1966
Full text
May 27, 1966 Lt. Gen. Pelagio A. Cruz Chairman Anti-Smuggling Action Center Camp General Emilio Aguinaldo Quezon City S i r : This refers to your letter dated May 13, 1966 requesting in effect that retirees of the Armed Forces of the Philippines who have been activated by Presidential appointments to work in the Anti-Smuggling Action Center be authorized to purchase tax-free gasoline for privately owned cars used in connection with the performance of their duties. prcd In reply, I regret to inform you that your request cannot be granted for lack of legal basis. The law authorizes tax-free purchases by the Armed Forces of the Philippines only for exclusively military purposes. The fact that the tax-free gasoline is to be used by privately owned cars of the AFP retirees assigned to work with the ASAC is a clear proof that the gasoline in question will not be used exclusively for military purposes. LLpr Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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