Importation of 6 Pts. 3.823 Kos. Gr. Weight New BBC Audio Cassettes (recorder) for Use of Blind School Children Exempt from VAT
BIR Ruling No. 051-97 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 14, 1997
Full text
April 14, 1997 BIR RULING NO. 051-97 103 (u) 000-00 51-97 Resources for the Blind, Inc. Box 1831 C.P.O. 1099 Manila Attention: Mr . Randy Weisser Director Gentlemen : This refers to your letter dated November 28, 1996 requesting exemption from the value-added tax on the importation of 6 pts. 3.823 kos. gr. weight new BBC Audio Cassettes (recorder) donated by CBM Christoffel Blindenmisione. V. Nibelungenstr., 124 D 64625 Bensheim/Federal Republic of Germany to your organization for the use of blind school children. It appears that you are a non-profit christian organization that serves the visually handicapped for the past sixteen years; that you have been helping blind school children through the recording and duplication of books on tapes; and that you have received donations of used cassettes (talking books) from Germany. In reply, please be informed that pursuant to Section 42 of R.A. 7277, a special law enacted on March 24, 1992 donations from foreign countries shall be exempt from taxes and duties on importation subject to the provisions of Section 105 of the Tariff and Customs Code of the Philippines, as amended, Section 105 of the Tax Code, as amended and other relevant laws and international agreements. Such being the case, your importation of used cassettes (talking books) from Germany for the improvement of the educational status of blind children shall be exempt from taxes and duties on importation as well as from the 10% value-added tax imposed by Section 101 (a) of the Tax Code, because the aforesaid importation is considered as transaction which is exempt under special law falling within the purview of Sec. 103 (u) of the same Code, as amended. This serves as a certification authorizing you to secure the release from customs custody of the used cassettes (talking books) without payment of the 10% VAT. aisadc Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue
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