BIR Ruling

January 25, 1972 2nd Indorsement Respectfully returned to the Commissioner of Customs, Manila. Considering the representation of the Foreign Mission Board in its letter to the Legal Department of that Bureau dated November 22, 1971 and the extent and scope of its missionary work in the Philippines, the shipment consisting of the following: 1. Toyota Corona Sedan, Model 1971, with Engine No. 12R-014540; and 2. Toyota Corona Sedan, Model 1971 with Engine No. 12R-01453540 donated by the Foreign Mission Board of the Southern Baptist Convention of Virginia, U.S.A., to the Foreign Missions Board of the Southern Baptist Convention of 2444 Taft Avenue, Manila, a duly incorporated religious organization, per attached Deed of Donation and Acceptance issued by the donor and donee on August 16, 1971 and November 16, 1971, respectively, covered by Bill of Lading Nos. N-MA-2 and N-MA-10 of S/S "BRADEVERETT" S/S "ROSSEVERETT", respectively, may be released without the payment of customs duty pursuant to the provisions of Republic Act No. 1916. The same vehicles may also be exempted from the payment of internal revenue tax under the Memorandum of the Commissioner of Internal Revenue dated February 9, 1970, addressed to this Department bearing on the application of the Omnibus Tax Law. This authorization is subject further to the following conditions: 1. That subject cars shall be for the exclusive use of the donee and not for sale, hire or barter and in the event the same are sold to third parties for a consideration, the customs duty and internal revenue tax shall be collected at double the rate provided under existing tariff and tax laws, payable by the transferor; 2. That the vehicles shall be registered in the name of the Foreign Missions Board of the Southern Baptist Convention of Manila; 3. That the statement "ENTERED TAX-FREE UNDER REPUBLIC ACT NO. 1916 FOR EXCLUSIVE RELIGIOUS USE ONLY" shall be printed in bold letters in a conspicuous place on both sides of the vehicles, the printing to be done within the customs premises before the release of the vehicles; 4. That within fifteen (15) days from the registration of the vehicles in the Land Transportation Commission, photostat copies of the registration certificates shall be submitted to this Department and to that Bureau; and 5. That pictures of the vehicles showing that condition No. 3 has been complied with shall be submitted to this Department and to that Bureau within five (5) days from the registration thereof. PEDRO M. ALMANZOR Undersecretary cc: 1. BIR Commissioner, Manila 2. LTO, Quezon City 3. Foreign Mission Board of the Southern Baptist Convention of Manila