BIR Ruling

August 1, 1966 Lt. General Pelagio A. Cruz Chairman Anti-Smuggling Action Center Camp General Emilio Aguinaldo Quezon City S i r : This refers to your 1st Indorsement dated July 26, 1966, requesting for reconsideration of the disapproval of your basic request to purchase tax-free gasoline for officials of the Center in connection with the performance of their official duties. In reply, I have the honor to inform you that as stated in our letter to that office dated May 27, 1966, the law authorizes tax-free purchases of gasoline by the Armed Forces of the Philippines only for exclusive military purposes. The fact that the gasoline is to be used by privately owned cars of AFP retirees assigned to work with the ASAC is a clear proof that the same will not be used exclusively for military purposes. However, since the Office of His Excellency, the President of the Philippines has already approved on July 11, 1966, the request of that Office to purchase tax-free gasoline out of Malacaang allocation to be drawn from the Camp General Emilio Aguinaldo gasoline station, this Office interposes no objection to be approved arrangement subject to the conditions therein contained. LexLib Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue