BIR Ruling No. 026-61

January 11, 1961 BIR RULING NO. 026-61 This is with reference to your letter . . ., requesting this Office for a ruling and a tax clearance on your family car, described as follows: xxx xxx xxx 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 you acquired the above-described car in Norfolk, West Virginia, U.S.A. on July 14, 1956, and has allegedly been using it ever since; that you brought said car with you when you transferred residence to Honolulu, Hawaii, sometime in 1958; that you left Hawaii on July 31, 1960 and arrived in the Philippines on August 15, 1960 on board a U.S. military transport (US Barett); that your husband who is still in the U.S. naval service sent your car here in the Philippines thru a U.S. military transport (SS New York); and that said car arrived in the Philippines on September 5, 1960. It appears further, as per your photostatic records submitted, that your family will establish a permanent residence in the Philippines. Under the foregoing facts as presented, I have the honor to inform you that United States military and civilian personnel in the Philippines are exempt from internal revenue taxes on articles brought or imported into the Philippines for personal use and not for sale. (B.I.R. Ruling No. 409, S. of 1960; Article XII, par. 3, US-PI Military Bases Agreement.) Accordingly, your family car which you have been using since 1956 abroad may be released or shipped out from U.S. military base in the Philippines or from any port within the Philippine jurisdiction without paying any internal revenue taxes to the Philippine Government. This letter will serve as a certificate of tax clearance on your car, above-described, with a condition that said car will be destined strictly for personal use. cdpr