BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Feb 4, 1972
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February 4, 1972 Lions International District 301-C Suite 200 San Martin Building 1564 A. Mabini, Ermita Manila Attention: Mr . R . John R . Webber Governor Gentlemen : This refers to your letter dated January 27, 1972 requesting that the shipment of 19 crates of used textbooks on board the S.S. Washington which was donated by the Lions International, District 19-G of 209 North Michigan Avenue, Chicago, Illinois to the Lions International, District 301-C, Manila for free distribution to deserving community schools be exempted from the payment of compensating tax. In reply, I have the honor to inform you that it appearing that the aforementioned shipment was donated for free distribution of that organization to deserving community schools and not for barter, sale or hire, and considering that all the requirements of Republic Act No. 1916 were complied with, said shipment of used books for distribution of that organization is exempt from the compensating tax pursuant to the provisions of Republic Act No. 1916. This will serve as an authority for the Commissioner of Customs in releasing your importation free from tax. cdta Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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