BIR Ruling No. 016-61

January 24, 1961 BIR RULING NO. 016-61 This is with reference to your letter . . ., requesting this Office to issue a tax clearance for your used personal belongings (household goods) which were shipped from Hawaii to the Philippines. cdpr It appears that you are the legal wife of Mr. . . . Bernaldo, an American citizen, employed and in actual service in the United States Navy (under Serial No. . . .) from 1945 up to the present; that in 1956, your family was residing in Norfolk, West Virginia, U.S.A.; that you later transferred residence in Honolulu, Hawaii; that you and children left Hawaii on July 31, 1960 for the Philippines on board a U.S. military transport (U.S. Barett) and arrived here on August 15, 1960. It appears further that you and family will establish your permanent residence in the Philippines and that your used household goods, namely: "1 ironing board, 1 step stoole, 4 box springs, 1 foam mattress, 5 cotton mattresses, 4 bed rails, 1 child's training chair, 4 head board, large mat, laundry bags & baskets, bathroom scale, chest of drawers, 8 chairs, 3 end tables, 2 coffee table, 1 dining table, 1 coo-coo clock, beds, children's toys and swing, 1 tricycle, water hose, serving tray, 2 door mats, 2 bicycles, books and book shelves, 4 lamp shades, clothes and shoes, pots & pans, barbecue stove, kitchen utensils, vacuum cleaner, dining sets, and other items which we have been using abroad", prcd were shipped to the Philippines by the U.S. Government free of charge on December 16, 1960 aboard the USS Fort Marion (LSD-22) under bill of lading . . ., consisting of seven pieces and weighing 5,973 pounds. Based on the foregoing facts as presented, and considering the fact that the above-mentioned goods are non-luxury items, I have the honor to inform you that said goods or articles may be released from U.S. military base at Sangley Point without paying any internal revenue taxes. It is understood that said articles above-mentioned will be destined strictly for personal use and not for resale in the Philippines. LLpr