BIR Ruling

January 30, 1975 Rev. Fr. Augusto A.. Pedrosa Parish Priest Alabang, Muntinlupa Rizal S i r : This refers to your letter dated January 13, 1975 requesting exemption from the payment of compensating tax on the importation of an electric typewriter and a pocket computer which will be donated to you from abroad by a "BalikBayan" parishioner for religious and charitable use. In reply, I regret to inform you that your request cannot be granted for lack of legal basis. Pursuant to Section 190 of the Tax Code, as amended by Presidential Decree No. 69, importation of articles under Republic Act No. 1916 are no longer exempt from the payment of compensating tax. In view thereof, you are liable to the payment of compensating tax on the importation of the abovementioned articles. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN 1601-593-5