BIR Ruling

March 1, 1966 Mr. Filemon M. Layola 163 M. San Antonio Cavite City S i r : This refers to your letter dated February 23, 1966 requesting in effect authority that the following vehicles be registered with the Land Transportation Commission without the necessity paying the compensating tax due thereon, to wit: -1 Honda Motorcycle 90cc Motor No. s90E 52869, Serial No. S90506495 -1 Ford Station Wagon, Model 1963 4 door Sedan, 8 cylinders Serial No. 3J74X 106306 As represented by you, the above-described vehicles were purchased by you at the U.S. Naval Station, Sangley Point, Cavite City, where you were assigned when you were in the active service of the U.S. Navy; and that the same had already been previously registered in your name with the Land Transportation Commission under an exempt category. In reply, I have the honor to inform you that since you acquire the aforesaid vehicles when you were qualified as a tax-exempt person under the provision of the U.S. P.I. Military Bases Agreement, your continued possession thereof for your personal use after your retirement from the naval service of the United States will not render you liable for the payment of the compensating tax thereon. This will serve as authority for the Land Transportation Commission in effecting the re-registration of the above-described vehicles free from the compensating tax. aisadc Very truly yours, (SGD.) AMBROSIO M. LINA Deputy Commissioner of Internal Revenue