BIR Ruling

April 19, 1968 Col. Onofre T. Ramos AFP Comptroller General Headquarters, AFP Camp General Emilio Aguinaldo Quezon City S i r : This refers to your letter dated September 4, 1967 requesting that officers and enlisted men of the Armed Forces of the Philippines be authorized to purchase tax-free gasoline for "private vehicles registered in their names for exclusively military purposes". In reply, I have the honor to inform you that, pursuant to the proviso in Section 11 of the AFP Special Provision ((FY 68), page 914 of R. A. 5170, reading "Provided, Further, That purchases by an officer or enlisted men in active duty of tax-free gasoline for private vehicles registered in his name shall not exceed 250 liters, per month per officer or enlisted man", your request is hereby granted. Such purchases, however, must be from the tax-free stocks already purchased by the AFP, and not individually from gas companies and gasoline station. atdc Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue