BIR Ruling [DA-180-96]

May 29, 1996 BIR RULING [DA-180-96] ATRIG NO.: 120-536-96 1st Indorsement May 28, 1996 Returned to the Revenue District Officer, Revenue District No. 33, Port Area, Manila, the entire papers relative to the Application for Authority to Release Imported Goods by Ms. Susan C. Lara, involving a ten-seater vehicle, more particularly described in the attached document as follows: 1. Model : 1996 DODGE PRIMETIME VAN 2. Color : Green 3. Engine Displacement No. : 5.2 cc 4. Fuel : Gasoline 5. VIN # : 2B6HB21Y8TK110797 6. Accessories : Loaded 7. Measurement : 1st Row (Driver & Front) 51 cm. each : 2nd Row (2 seats) 51 cm. each : 3rd Row 145 cm. each : 4th Row (Bench) 155 cm. Pursuant to BIR Ruling No. 75-89 dated April 14, 1989 and in consonance with the 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 mentioned imported vehicle is not subject to Ad Valorem Tax imposed under Section 149 of the Tax Code. This serves as your authority to cause the release of the aforesaid vehicle without payment of Ad Valorem Tax. (SGD.) BEETHOVEN L. RUALO Deputy Commissioner