BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Feb 13, 1968
Full text
February 13, 1968 Judge Jesus V. Abeleda Court of First Instance Boac, Marinduque S i r : This refers to your letter dated February 12, 1968 requesting information as to whether or not you could purchase the Mercedes Benz car owned by the Provincial Government of Marinduque without paying the internal revenue tax due thereon. In reply, I have the honor to inform you that inasmuch as the sale of the car is a liquidation of asset by a government office, the sale thereof to a non-exempt person is not subject to tax, hence, you can purchase the car in question without being required to pay the taxes due thereon. lexlib Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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