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BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Sep 13, 1974

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September 13, 1974 Mr. Alfonso D. Fernandez 25 Dawn St., Rim View Park Marikina, Rizal S i r : In reply to your letter dated August 26, 1974, I have the honor to inform you that as a retired member of the U.S. Navy coming to settle in the Philippines and that as the car in questioned was transported on board a U.S. Navy transport vessel from the United States to the Philippines where no freight was paid by you then freight need not be included in computing the total landed cost of said automobile for purposes of determining the compensating tax due thereon. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue

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