BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • May 16, 1969
Full text
May 16, 1969 MEMORANDUM for The Chief, Business Tax Division (Thru the ROH, Assessment) This refers to the donation from Singapore of fabrics in favor of the Pangarungan Islamic Institute of Marawi City for distribution as relief to the needy Muslims. A re-examination of the Institute's Articles of Incorporation and operations leads this Office to believe that the Institute may partake of the character of both an educational and religious organization considering that it is also among its principal purposes the teaching of the Muslim faith and the Holy Koraan. In view of the foregoing, and considering that the donation is for relief purposes, it is the opinion of this Office as it hereby holds that the shipment may be removed from customs free from the advance sales or compensating tax. You are, therefore, advised to issue the corresponding authority for the release of the shipment in question free from tax. (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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