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BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • May 20, 1969

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May 20, 1969 IBM Philippines, Inc. Sikatuna Bldg., 6762 Ayala Ave. Makati, Rizal Attention: Mr . R . L . Sianghio Manager, Information Records Div . Gentlemen : In reply to your letter dated April 11, 1969, I have the honor to inform you that direct importation of supplies for use by the Bureau of Internal Revenue or other government offices or political subdivision are subject to the duties, taxes, fees and other charges in accordance with Section 1205 of Republic Act No. 1937 otherwise known as the Tariff and Customs Code of the Philippines. However, the duties, taxes, fees and other charges paid shall be refunded to the government or political subdivision which paid it upon certification of the head of the department or political subdivision with the approval of the Auditor General that the imported article is actually being used by the government or political subdivision concerned. aisadc Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue

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