BIR Ruling No. 012-61

January 20, 1961 BIR RULING NO. 012-61 In answer to your letter . . . , requesting in effect that in computing the compensating tax due on the automobile (Ford, Model 1953) brought with you in returning to the Philippines from the United States, freight be not considered, I have the honor to inform you that, it appearing from the papers submitted by you in support of your request that said vehicle was brought into this country not at your expense but at the expense of the Department of the Army of the United States, and in line with our previous rulings on the matter, your said request is hereby granted. This serves as authority for the Commissioner of Customs, Manila, to disregard the item of freight in computing the total landed cost of the above-mentioned automobile for the purpose of arriving at the amount of compensating tax due thereon. cdasia