BIR Ruling [DA-176-96]

May 23, 1996 BIR RULING [DA-176-96] 1st Indorsement March 22, 1996 Referred to the Revenue District Officer, Revenue District No. 33, Port Area, Manila, the entire papers relative to the request by Philmotors for the release of their importation of Dodge Caravan model 1996 specially designed for the transport of cargo. It is represented that the aforesaid vehicle is designed to carry bulky loads of up to eight (8) feet long, guaranteeing enough space to load a garden tractor or even a motorcycle measuring 94 inches long and weighing 750 pounds; that the inside space is sufficiently large to accommodate ten (10) passenger seats; and that the picture shows that its rear door is the main door where the cargoes are loaded or unloaded. Based on the foregoing facts, and in accordance with Conclusion No. 6 of the Internal Memorandum duly approved by the Commissioner dated February 1, 1996, to wit: "6. Utility vehicle specially designed for the carriage of goods, cargo, freight; or for special purpose, i.e. a hearse, ambulance and similar vehicles, shall be exempt from excise tax even if its engine capacity is embraced within the aforestated bracket." said vehicle may be authorized for release to the consignee without the payment of ad valorem tax. Accordingly, you may issue the corresponding ATRIG authorizing the release of said vehicle without the payment of ad valorem tax. (SGD.) BEETHOVEN L. RUALO Deputy Commissioner