BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • May 26, 1970
Full text
May 26, 1970 Rev. Fr. John Su St. John's Institute Bacolod City S i r : This has reference to the importation consisting of fifteen (15) case of used medical instruments which was donated by the Kwong Kai Knitting Factory of Hong Kong, represented by Mr. Yip Kwong Kai and Mr. Shi Sing Chun to the Roman Catholic Bishop of Bacolod City in order to assist the Roman Catholic Bishop of Bacolod City in their charitable and social welfare to the people of the Philippines, and to be used for the benefit of the Negros Occidental Community of Catholic Chinese. In this connection, I have the honor to inform you that it appearing that the aforementioned shipment was donated for the exclusive use of that religious sect and considering that all the requirements of Republic Act No. 1916 were complied with, said shipment of fifteen (15) cases of Used Musical Instruments is exempt from the compensating tax pursuant to the provisions of Republic Act No. 1916. This will serve as an authority for the Commissioner of Customs in releasing your importation free from taxes. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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