BIR Ruling

July 24, 1968 Mr. Fidel M. Giron Consul General Chief, Intelligence & Research Division Department of Foreign Affairs Manila S i r : This refers to your letter dated July 13, 1968 stating that upon your transfer from the Philippine Consulate General in New Orleans to the Department of Foreign Affairs, you brought home tax-free under the provisions of Republic Act No. 4112 a Cadillac car with Motor No. 8114754 and 1968 plate No. H-37282; and that due to urgent financial needs, you are contemplating to sell said car to a non-exempt person. On the basis of the foregoing facts, you are requesting clearance or authority to sell the aforecited car to a non-exempt person without requiring him to pay internal revenue taxes due thereon. 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 with the Land Transportation Commission 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 provisions of Republic Act No. 4112 shall not be availed of oftener than once very four years. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue