BIR Ruling

November 3, 1971 Philippine Trade Union Congress Lopez Building Aduana, Intramuros Manila Attention: Mr . Agustin M . Tibo President Gentlemen : In connection with the importation of one (1) crate of Vitamins from New York under B/L NY/MLA-MEMO-1, ex MV Philippine Rizal, V-30W which was donated to you by the UAW Solidarity Social Technical and Educational Program, Inc. of 1126-16th Street, N.W. Washington, D.C. for free distribution to the members of the Philippine Trade Union Congress (PTUC), I have the honor to inform you that it appearing that the Philippine Trade Union Congress is not an international civic organization, its importation of the aforementioned medicine is subject to compensating tax. The exemption from internal revenue taxes provided for in Republic Act No. 1916 is limited to donations from abroad to duly incorporated or established international civic organization, religious or charitable society, or institution for civic, religious or charitable purposes. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue