Taxes on the Shipment of Packages of Tractors and Machinery by the Bureau of Public Works & Communications

January 15, 1958 BIR RULING NO. 030-58 2nd Indorsement Respectfully returned to the Honorable, the Undersecretary of Public Works & Communications, the within papers bearing on the request of the Commissioner of Public Highways for exemption from the payment of advance sales and compensating taxes on the shipment of 25 packages of tractors and machinery intended for the exclusive use of his bureau, with the information that the request cannot be granted in view of the provision of Section 1205 of the Tariff and Customs Code which prescribes that all taxes, fees and charges due upon importations like the aforementioned shipment, should first be paid and the refund of the same granted only upon certification by the head of the department or political subdivision concerned with the approval of the Auditor General that the imported articles are actually being used by the government. (SGD.) JOSE ARAAS Commissioner of Internal Revenue