BIR Ruling

July 18, 1968 Mr. Gavino S. Leuterio Protocol Officer Dept. of Foreign Affairs Manila S i r : This refers to your letter dated July 5, 1968 stating, among others, that you have been assigned as Attache of the Philippines Embassy in Tokyo, Japan; that upon your recal to the home office last August 19, 1967, you brought home tax-free under the provisions of Republic Act No. 4112 a 1967 Oldsmobile car with Serial No. 396877M613932 and Engine No. R-139121%; and that due to the high cost of maintaining a car in Manila, you are contemplating to sell said car to a non-exempt person. On the basis of the foregoing facts, you are requesting permission to sell the above described car to a non-exempt person without requiring him to pay internal revenue taxes due thereon. In reply, I have the honor to inform you that the sale of the car in question is not subject to tax, hence, the same may be registered in the name of the prospective buyer without requiring him to pay the tax due thereon. It is understood, however, that the exemption granted to you under the provisions of Republic Act No. 4112 shall not be availed of oftener than once very four years. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue