BIR Ruling [DA-149-96]

April 22, 1996 BIR RULING [DA-149-96] 1st Indorsement April 11, 1996 Referred to the Revenue District Officer, Revenue District No. 33, Port Area, Manila the requests of Ms. MARY ANNE S. OLIVA, Mr. Patrick Jacinto, Mr. Crispin D. Corpuz relative to the importation of three (3) units 1996 Chevrolet Suburban Trucks with engine displacement of 5700 CC gasoline-fed four-wheel drive and one (1) unit 1996 Dodge Ram Van consigned to Mr. ROMEO A. CAMBE described as gas-fed with an engine displacement of 5200 CC, eleven (11) seaters. Pursuant to BIR Ruling No. 75-89 dated April 14, 1989 and in consonance with Revenue Memorandum Order No. 14-95 dated March 24, 1995, which prescribed a seating capacity of ten (10) passengers including driver as the criteria for the exemption from the imposition of the Ad Valorem Tax, all of the above-described imported vehicles are not subject to Ad Valorem Tax under Section 149 of the Tax Code, if as represented, the aforementioned vehicles have a seating capacity of ten (10) passengers or more including the driver. This serves as your authority to cause the release of the aforesaid vehicles without the payment of Ad Valorem Tax subject to the above provision. (SGD.) BEETHOVEN L. RUALO Deputy Commissioner for Operations