BIR Ruling

February 12, 1968 The Administrator Social Welfare Administration Manila S i r : This refers to your letter dated February 9, 1968 requesting that your purchases of gasoline from the Mobiloil (Phil.) Inc. for the exclusive use of SWA vehicles be exempted from the payment of specific tax pursuant to the special provision of Republic Act No. 5170, Par. VI (5) page 170, viz.: "Any provision of existing law to contrary notwithstanding, all purchases specifically oils, gasoline, spare parts, and other lubricants made by the Social Welfare Administration, exclusively to be used during relief operations, shall be free from taxes, fees, and levies." In reply, I have the honor to inform you that your request is hereby granted subject to the condition that the gasoline so purchased are used during relief operations. You are, therefore, requested to subject to this Office a monthly accounting of all gasoline purchased tax free by you. If upon investigation, it is found that the gasoline purchased tax free were not used during relief operations, the SWA shall be held liable for the specific tax due thereon. This will authorize the Mobiloil (Phil.) Inc. to deliver to you your purchases of gasoline from their untaxpaid stocks. cdta Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue