Exemption on the Shipment of "Grundig" Stenorette Dictating Machines Donated to Ateneo de Manila

January 9, 1959 BIR RULING NO. 007-59 Pan-Asia Newspaper Alliance 2nd Floor, National Press Club Bldg. Manila Gentlemen : In reply to your letter dated January 8, 1959 requesting exemption from payment of internal revenue tax on a shipment consisting of two sets of "Grundig" stenorette dictating machines donated to Ateneo de Manila by a missionary in Hongkong, I have the honor to inform you that only donations to duly incorporated or established international civic organization, religious or charitable society or institution for civic, religious or charitable purposes, are exempt pursuant to the provisions of Republic Act. No. 1916. Articles donated to an educational institution for educational purposes is not exempt from internal revenue tax under the aforesaid Act. cdll In view, thereof, your request for exemption is hereby denied. Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue