BIR Ruling

October 6, 1970 Agricultural Productivity Commission Diliman, Quezon City Attention: Mr . Francisco G . Renturar Deputy Commissioner for Agricultural Productivity & Concurrently Officer-In-Charge Gentlemen : This refers to your letter dated October 2, 1970 requesting exemption from the payment of the regular documentary and science stamp taxes on tax clearance certificates to be issued to your three (3) 1970 International Farm Youth Exchange (IFYE) delegates from the United States, namely: Miss Mary Bucher, Mr. William Gay and Mr. Spurgeon Kentzell. It is represented that the 3 delegates arrived in the Philippines on April 21, 1970 and are scheduled to return to the United States on October 6, 1970 on board the Air France & KLM; that their trip to the Philippines was sponsored by the National 4-H Club Foundation., Washington, D.C., a non profit organization; that while in the Philippines the delegates have lived with farm families in selected provinces for six months; that they did not receive any salary while in the Philippines except for an allowance of P400.00 each given by the National 4-H Club Advisory Council of the Philippines for their six months stay here. It is further represented that this people-to-people program is a very, important phase of the Youth Program of the Commission. cdta In reply thereto, I regret to inform you that although the purpose is very laudable your request cannot however be granted for lack of legal basis. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue