BIR Ruling [DA-156-96]

May 2, 1996 BIR RULING [DA-156-96] 1st Indorsement April 30, 1996 Returned to the Revenue District Officer, Revenue District Office No. 33, Port Area, Manila, the entire papers relative to the Application for Authority to Release Imported Goods (ATRIG) involving one (1) unit 1996 model GMC Suburban consigned to Ms. Jocelyn Bolante. CIcEHS Per report of Revenue District Officer, Mr. Jaime Q. Concepcion, the 1996 model GMC Suburban has an engine displacement capacity of 5,700 cc; that it is an 8 cylinder, 5-Dr., gasoline-fed vehicle; and that it has a seating capacity of 10 passengers or more including the driver. 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 the driver as the criterion for the exemption from the imposition of the Ad Valorem Tax, the above-described imported vehicle is not subject to Ad Valorem Tax imposed under Section 149 of the Tax Code, if as represented, the abovementioned vehicle has a seating capacity of ten (10) passengers or more including the driver. This serves as your authority to cause the release of the aforesaid vehicle without the payment of Ad Valorem Tax. (SGD.) BEETHOVEN L. RUALO Deputy Commissioner