BIR Ruling

June 7, 1967 Mrs. Filomena C. Foster 1415 C. M. Recto Avenue Manila M a d a m : This refers to your letter dated May 11, 1967 requesting legal opinion on whether or not funds and/or donations coming from the United States and other foreign countries to be used for the construction of the proposed John F. Kennedy Memorial Hospitals (Philippines), Inc. are exempt from tax. cdtech In reply thereto, I have the honor to inform you that all donations in any form and all articles imported into the Philippines, consigned to a duly incorporated or established international civic organization, religious or charitable society or institution for civic, religious or charitable purposes shall be exempt from the payment of all taxes and duties upon proof that such donations in any form and articles so imported are donations for its use or for free distribution and not for barter, sale or hire pursuant to Section 1 of Republic Act No. 1916. Inasmuch as the proposed John F. Kennedy Memorial Hospitals (Philippines), Inc. is a corporation duly organized and established for charitable purposes, the funds and/or donations coming from the United States and other foreign countries for its construction and use are exempt from the payment of all taxes and duties. This Office may, however, revise or modify this ruling if it will appear after verification that the facts are different from those upon which this ruling is predicated. cdta Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue