Taxability of Imported Land Rover Defender, Model 1996
BIR Ruling [DA-142-A-97] • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Apr 3, 1997
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April 3, 1997 BIR RULING [DA-142-A-97] TO : The Custom Collector Davao City FROM : Deputy Commissioner Beethoven L. Rualo Deputy Commissioner for Operations Bureau of Internal Revenue SUBJECT : Taxability of Imported Land Rover Defender, Model 1996 This refers to the request of Mr. John P. Perrine for the issuance of Authority to Release Imported Goods (ATRIG) on his importation of two (2) units of 1996 Land Rover Defender, Model 110. LexLib It appears from the pictures submitted by the Imported that the subject vehicles have the appearance of locally-assembled utility vehicles; and that Invoice No. 2121 issued by the seller Al-Tayer Motors LLC of Dubai, United Arab Emirates described both vehicles as a ten (10) seat station wagon, Model 1996. Based on the foregoing, and pursuant to BIR Ruling No. 73-96 said importations are not subject to ad valorem tax under Section 149 of the Tax Code. Accordingly, you may cause the same to be released from customs custody upon payment of the 10% VAT pursuant to Section 101 of the Tax Code but without subjecting the same to ad valorem tax. This serves as your authority to release the above importations after complying with the above conditions. BEETHOVEN L. RUALO Deputy Commissioner for Operations
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