BIR Ruling

October 20, 1969 Mrs. Conchita Z. Yaptinchay 425 Valenzuela St. San Juan, Rizal M a d a m : This refers to your letter dated October 17, 1969 requesting information as to whether or not as the purchaser of an exempt car brought in under the provisions of Republic Act No. 4412, you are subject to the tax due' on the side car. In reply, I have the honor to inform you that under the ruling of the Secretary of Finance dated October 23, 1968, non-exempt purchasers of tax-free cars brought in by officials and employees of the Department of Foreign Affairs under the provisions of Republic Act No. 4112 are subject to the tax imposed in Section 183(b) or 190, as the case may be, in relation to Section 184(a), all of the Tax Code. As purchaser of the Mercedes Benz car brought in by Mr. Fortunato Aguas, BIR Attache in Hongkong, under the aforecited law for your own use, you are subject to the compensating tax due on the car in question. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue