BIR Ruling

January 1, 1972 Commissioner Rolando G. Geotina Bureau of Customs Manila S i r : This refers to your letter of even date requesting our opinion as to whether or not the 1971 Chevrolet Blazer and 1970 Ford Econoline Van Club Wagon which were brought in from abroad by Reverends Barconic and Cohick of the New Tribes Mission of the Philippines are considered automobiles for internal revenue purposes. In reply, I have the honor to inform you that according to the brochures of the vehicles submitted, the aforesaid vehicles are described as trucks. Accordingly, it is our opinion that said vehicles may be considered as trucks fo internal revenue purposes. In reply, I have the honor to inform you that according to the brochures of the vehicles r internal revenue purposes. Hence, the same may be released from customs custody upon payment of the 7% compensating tax prescribed by Section 190 in relation to Section 186, both of the Tax Code. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue