BIR Ruling

February 19, 1969 Mr. Ignacio Pabalinas No. 69 Foster St., New Kababae Olongapo City S i r : This refers to your letter dated February 17, 1969 together with the attached documents thereto stating that you are an American citizen with the U.S. Navy assigned here in the Philippines; that when you arrived in the Philippines on February 18, 1966, you brought with you a tax-free 1965 Chevrolet (Malibu) car; and that you are now being reassigned back to the United States, leaving behind the aforesaid car for the use of your family. Under the foregoing facts, you now request exemption from the payment of the compensating tax due on said car. In reply, I have the honor to inform you that as you are a qualified tax-exempt person under the provisions of the U.S.-P.I. Military Bases Agreement your continued possession of the foregoing car for the use of your family in the Philippines after your reassignment abroad will not render you liable for the payment of the compensating tax due thereon. This will serve as Authority for the Special Deputy Collector, Customs Subic Sub-Station, Olongapo City, in releasing the car in question free from taxes. cdta Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue