BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jul 23, 1969
Full text
July 23, 1969 Mr. Enrique M. Lugue General Manager Lubao Iron Works Lubao, Pampanga S i r : This refers to your letter dated July 14, 1969 requesting exemption from the payment of compensating tax on your importation of 59 cartons of Fibertex Rockwool Insulation Materials (Batts) to be used in the construction of Alter (ACND) Warehouse No. 7166 at Clark Air Base, Angeles City per Contract No. F6419-69-C-0207. prcd In reply, I have the honor to inform you that it appearing that the imported articles will be installed at Clark Air Base and inasmuch as the Department of the Air Force has already issued in your favor Tax Exemption Certificate No. 5734, the imported articles are exempt from compensating tax pursuant to Article V of the U.S.-P.I. Military Bases Agreement. This will serve as authority for the Bureau of Customs in releasing the imported articles free from taxes. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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