BIR Ruling [DA-107-03]

April 4, 2003 BIR RULING [DA-107-03] Section 101 (A) (2) S-30-084-2001 Technical Education & Skills Development Authority Pulanglupa I, Las Pias Attention: Mr. Virgillio L. Aguilar Director II Gentlemen : This refers to your letter dated February 17, 2003 which was indorsed to this Office by the Director III, MuntiParLas-Tapat District NCR on March 18, 2003 requesting in effect for a ruling that the donation of educational supplies, computers and printers contained in a 40 foot container van by the Church of Jesus Christ of Latter Day Saints of Salt Lake City, USA be exempt from whatever taxes due. In reply, please be informed that the donation by the Church of Jesus Christ of Latter Day Saints of Salt Lake City, USA is exempt from donor's tax in view of Section 101(A)(2) of the Tax Code of 1997, which provides that gifts made to or for the use of the National Government or any entity created by any of its agencies which is not conducted for profit, or to any political subdivision of the said Government shall be exempt from tax. ( BIR Ruling No. 021-96 dated February 21, 1996 ) The importation, however, of the said educational supplies, computers and printers shall be subject to the Value Added Tax pursuant to Section 107(A) of the Tax Code of 1997. This ruling is being issued on the basis of the foregoing facts as represented. However, if upon investigation, it will be ascertained that the facts are different, then this ruling shall be considered void. cTDaEH Very truly yours, Commissioner of Internal Revenue By: (SGD.) JOSE MARIO C. BUAG Deputy Commissioner Legal and Inspection Group