Request for Exemption from Value-Added Tax on Importation of Braille Educational Kits Donated by Christoffel Blindenmission of Germany to be Given to the Schools for the Blind Nationwide to Improve the Educational Status of Blind Children

February 8, 1994 BIR RULING NO. 052-94 103 (u) 057-93 052-94 Ms. Maricor C. Capulong Officer-in-Charge Resources for the Blind, Inc. Box 1831 C.P.O. 1099 Manila M a d a m : This refers to your letter dated November 5, 1993 requesting for exemption from the value-added tax on the importation of braille educational kits donated by Christoffel Blindenmission of Germany to your organization which you are going to give to the schools for the blind nationwide to improve the educational status of blind children. In reply, please be informed that we are reiterating our BIR RULING No. 057-93 dated February 3, 1993 on the same subject matter addressed to you, the dispositive portion of which is quoted hereinbelow: ". . . pursuant to Section 42 of R.A. No. 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 103 of the Tax Code, as amended, and other relevant laws and international agreements. Such being the case, your importation of braille educational kits donated to you by Christoffel Blindenmission of 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, as amended, because the aforesaid importation is considered as transaction which is exempt under special law falling within the purview of Section 103(u) of the same Code." This serves as a certification authorizing you to secure the release from customs custody of your braille educational kits without payment of the 10% value-added tax. cdta Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue