BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 9, 1970
Full text
March 9, 1970 Mr. Teofilo Santos, Jr. 1000 Josefa Llanes Escoda Ermita, Manila S i r : This refers to your letter dated February 23, 1970 requesting information as to whether or not the disposition or sale by Mrs. Amelia T. Esmele of a 1969 Ford Mustang bearing Motor-Serial No. 9R01H112205 which she brought into the Philippines tax-free after her tour of duty abroad pursuant to Republic Act No. 4112 is subject to tax. In reply, I have the honor to inform you that the sale of the car in question by Mrs. Esmele shall be subject to tax pursuant to the ruling of the Secretary of Finance. The tax shall be paid by the purchaser in accordance with Section 183(b) of the Tax Code. aisa dc Very truly yours, CONRADO P. DIAZ Deputy Commissioner of Internal Revenue (Operations)
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