BIR Ruling

December 22, 1967 Miss Liwayway B. Barican Foreign Affairs Officer Department of Foreign Affairs Manila M a d a m : This refers to your letter dated December 14, 1967 stating that upon your reassignment to the home office, you brought home aside from your personal and household effects, a Ford 4 door Sedan (Fairlane) car with Motor 7H31T171255 duly registered in your name with Plate No. L-57496 and which you use in the performance of your diplomatic duties abroad; and that due to the high cost of maintaining a car in Manila, you are now contemplating to dispose of the car to a non-exempt person. LLphil Under the foregoing frame of reference, you now want to be informed whether or not the purchaser shall have to pay the duties and taxes due on the car. In reply, I have the honor to inform you that the sale of the car in question is not subject to tax, hence, the same may be registered in the name of the prospective buyer without requiring him to pay the tax due thereon. It is understood, however, that the exemption granted to you under the provisions of Republic Act No. 4112 shall not be availed of oftener than once every four years. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue