Purchase of Luxury Articles by a Non-tax-exempt Person
BIR Ruling No. 016-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 13, 1959
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January 13, 1959 BIR RULING NO. 016-59 The Agent-in-charge Manila Area National Bureau of Investigation Manila S i r : In answer to your letter of even date, I have the honor to inform you that the purchase of luxury articles by a non-tax-exempt person or entity from a tax-exempt individual who brought or imported the same into the Philippines tax free became taxable beginning June 16, 1956, the date Republic Act No. 1511 took effect. Such being the case, it follows that a car purchased by a non-tax-exempt person from a tax-exempt individual in the year 1954 and registered by the latter in the same year is not subject to the advance sales or compensating tax prescribed in Sections 183 (b) and 184 (a) of the National Internal Revenue Code, as amended. cdtech Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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