BIR Ruling No. 048-61

March 7, 1961 BIR RULING NO. 048-61 The Vice-President C.T.O. Line P.O. Box 604 Manila S i r : Reference is made to your letter of the 6th instant, requesting that no freight be considered in computing the internal revenue tax due on the importation of one Ford Sedan (Vehicle No. B7FG-200659) by Mr. J.E. Allen. You stated that Mr. Allen is the shipping representative and manager of that shipping line's activities in Manila and that by reason of such position your company, in the vessel of which said automobile is being transported to the Philippines, is not charging him for any freight. In answer thereto, I have the honor to inform you that, based on your representations and in line with previous rulings on the matter, your request is hereby granted. This serves as authority for the Commissioner of Customs, Manila, to disregard the item of freight in the computation of the compensating tax due on the automobile in question. cdt Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue