BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 17, 1967
Full text
March 17, 1967 Mr. Jose D. Bautista 744 Maria Clara Street Plainview Subdivision Mandaluyong, Rizal S i r : This refers to your request for exemption of one transistorized radio tape recorder which you brought into the Philippines upon your return from the Associated Port Checkers and Workers Union-Philippine Trade Union Councils held at New Delhi, India, from September 5 to November 29, 1966. In reply, I have the honor to inform you that in accordance with Section 190 of the Tax Code as amended by Republic Act 4103, you are entitled to an exemption on personal effects brought in by you, the export value of which does not exceed P1,000, your stay abroad being not less than one month. Accordingly, if the export value of the transistorized radio tape recorder you brought into this country does not exceed P1,000, it is exempt from the compensating tax. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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