BIR Ruling

January 23, 1968 Mr. Felipe C. Quiza Third Secretary and Vice Consul Office of Political Affairs Dept. of Foreign Affairs Manila S i r : This refers to your letter dated January 22, 1968 stating, among others, that upon your reassignment to the home office, you brought home aside from your personal and household effects, a Consul Corsair, 1965 Model car, with Motor No. 12OF-32775 duly registered in your name and which you used in the performance of your official duties abroad; and that due to the high cost of maintenance of the car in Manila particularly in its repair, you are intending to sell said car to a non-tax exempt person. Under the foregoing facts, you now want to be informed as to whether or not the non-exempt purchaser shall have to pay the taxes and duties due on the car. In reply, I have the honor to inform you that the sale of car in question to a non-exempt person is not subject to tax, hence, the same way 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 every four years. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue