BIR Ruling

February 28, 1969 The Collector of Customs Cebu City S i r : This refers to the importation of one (1) 1969 Chevrolet car of the Roman Catholic Archbishop of Cebu which was the subject of your deficiency assessment for customs duty and advance sales tax in the total amount of P59,461.00. In this connection, I have the honor to inform you that this Office, after careful deliberation, arrived at the opinion that the amendment to Section 184(a) of the Tax Code by Republic Act No. 6110 reading "The provisions of existing general and special laws to the contrary notwithstanding, there shall be no exemption from the tax in this subsection." did not repeal the exemption from the compensating tax enjoyed by persons under existing general and special laws. As the importation in question is for the personal use of Roman Catholic Archbishop of Cebu, the proper tax due and payable is the compensating and not the advance sales tax; and since it is exempted from the compensating tax by Republic Act No. 1916, it cannot be held liable for the advance sales tax under the amendment effected by Republic Act No. 6110. cdll Please be guided accordingly. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue