Sales Tax — Purchase of Vehicle — Embassy

June 1, 1979 BIR RULING NO. 031-79 Sales Tax purchase of vehicle embassy This refers to your letter dated February 9, 1979 requesting exemption from the payment of sales tax on the purchase of a locally manufactured Volkswagen Passat 1600 LS. It appears that you are the Secretary of Chancery of the Embassy of Switzerland and that you arrived in Manila on October 12, 1978. In reply, I have the honor to inform you that in view of the ruling of the Minister of Finance of September 5, 1974 extending to foreign embassies, the privilege given to "Balikbayan" and persons coming for the first time to settle in the Philippines under Presidential Decree No. 439 to purchase vehicles without the payment of taxes from participants in the Progressive Car Manufacturing Program (PCMP), your request is hereby granted subject to the following conditions: 1. That the purchased vehicle is brand new and registered under the Progressive Car Manufacturing Program; 2. That the purchase should be made in U.S. or other acceptable currency; and 3. That the privilege shall be availed of only once during your assignment in the Philippines with a right of replacement not oftener than once every three years.