BIR Ruling No. 029-64

May 4, 1964 BIR RULING NO. 029-64 Mr. Eduardo Bananal General Manager Philippine Virginia Tobacco Administration Consolacion Bldg., Cubao Quezon City S i r : Reference is made to your letter dated March 2, 1964, stating as follows: "The Second International Tobacco Trade Congress may be held in the Philippines next year under the auspices of this Administration. Tobacco-producing countries of the world will be invited to attend this Congress and to put up displays of their products. In extending the invitations, it would be necessary to inform the prospective participants about rules and regulations governing their tobacco and cigarette exhibits coming into the country. The exhibits may be either reshipped to the country of origin, distributed free to the public, or donated to this agency after the conference." In reply thereto, I have the honor to inform you that tobacco products to be brought into this country for exhibition in the Trade Congress shall be exempted from all kinds of taxes, customs duties, fees, or charges of any kind. Any such exhibits which are reshipped to the country of origin or donated to the Philippine Government are likewise exempt from any taxes, fees or charges of whatever nature. Any such articles which are sold or withdrawn for consumption or use in the Philippines either during or after termination of the Trade Congress shall be subject to the taxes, duties, fees and charges, imposed upon such articles by the revenue laws in force at the date of the removal. (Sections 1 and 2, Republic Act No. 830) Any such articles which are distributed free to the public are considered withdrawn from consumption or use within the purview of R.A. No. 830, and, therefore, they shall be subject to the specific tax prescribed by the National Internal Revenue Code. For other particulars, please refer to the "Rules and Regulations for the Enforcement of Republic Act No. 830" promulgated by the Department of Commerce and Industry. Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue