BIR Ruling

February 23, 1977 Mr. Randall J. Hein 486-68-6143 NavSecGruAct Phil Clark AB RP 308 Valdez St., Mirasol Village Angeles City S i r : This refers to your letter dated October 22, 1976 requesting that you be allowed to retain the following described personal properties in a tax-exempt status in accordance with the US-PX Military Bases Agreement: KIND SERIAL NO. MODEL 1 Underwood Typewriter 7696640 315 1 Panasonic Television 4361715 TR-622U 1 Toshiba Stereo Cassette Deck 44510239 PT490 1 Pioneer Stereo System TB15575 C-5600D 1 Akai Tape Deck 80705- 01233 GX-1820D 1 Pioneer Headphone SE-505 Black/Stereo It appears that you were a U.S. serviceman, having completed your tour of duty in the Philippines, with an approved separation order effective October 28, 1976; that the above-described items were purchased by you at Clark Air Base, NavComStaphil San Miguel, or brought with you from the United States upon initial assignment to the Philippines on March 2, 1972; and that being married to a Filipina, you desire to remain in the Philippines to reside and attend school. In reply, I have the honor to inform you that under the foregoing circumstances, you are exempt from the payment of compensating tax provided that said articles will remain in your possession for your actual use. Should you, however, transfer any of the said items to a party who is non-exempt, the latter is considered an importer, subject to the sales or compensating tax, depending upon whether he effects the purchase for the purpose of resale or for his personal use, pursuant to Sections 183(b) and 190 of the Tax Code. cdti Very truly yours, EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."