BIR Ruling

October 27, 1970 The Roman Catholic Archbishop of Manila (For Philippine Radio Educational and Information Center, Inc.) Manila Attention: Msgr . Hernando Antiporda, D . D . S i r : This refers to your letter dated October 21, 1970 requesting that the shipment of Transmitting-Studio-Receiver Equipment for Broadcasting Project consisting of two (2) cases covered under Invoice No. 740/8156 which was donated by Zentralstelle fur Entwicklungshilfe e. V., 51 Aachen, Mozartstr. ii, West Germany to the Roman Catholic Archbishop of Manila (for PREIC, a duly registered religious corporation in the Philippines) for erection of a Catholic Radio Station be exempted from the payment of compensating tax in accordance with the provisions of Republic Act No. 1916. In reply, I have the honor to inform you that it appearing that the aforementioned shipment was donated for the exclusive use of that religious organization and considering' that all the requirements of Republic Act No. 1916 were complied with, said shipment of Transmitting-Studio-Receiver Equipment for broadcasting project is exempt from the compensating tax pursuant to the provisions of Republic Act No. 1916. cdti 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