BIR Ruling No. 058-83
BIR Ruling No. 058-83 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 14, 1983
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April 14, 1983 BIR RULING NO. 058-83 S i r : In reply to your letter dated March 23, 1983, please be informed that the goods which the Hermana Fausta Development Center received from abroad as donation of the "Help the Aged of London Foundation", consisting of two (2) separate shipments of a total of 260 bales of used clothing even if intended for free distribution to the needy and aged Muslim brothers in the South are subject to the compensating tax imposed under Section 204 of the Tax Code. It should be noted that this provision of law enumerates the articles which are not subject to compensating tax and those imported and/or donated from abroad by organizations like the Hermana Fausta Development Center are not included in the enumeration (BIR Ruling No. 204-00-276-81-269-82). cdt Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner Bureau of Internal Revenue
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