BIR Ruling No. 064-64

October 26, 1964 BIR RULING NO. 064-64 Atty. Arturo C. Leano Customs Attaches Bureau of Customs Manila S i r : This refers to your letter dated October 23, 1964 requesting exemption from payment of the compensating tax on one (1) car and personal effects brought home by you after your regular assignment in London as Customs Attache, in accordance with Section 6, Part D., Title VI of Republic Act No. 708, as amended by Republic Act No. 4112. prcd In reply, I have the honor to inform you as follows: Under the amendment effected by Republic Act No. 4112, officers or employees of the foreign service returning from regular assignment abroad are exempt from, among other, the compensating tax on one (1) automobile and on personal and household effects, the exemption being applicable to the value of the car and to the aggregate assessed value of the personal and household effects, the latter not to exceed 50% of the total amount received by the officer or employee in salary and allowances during his stay abroad but not to exceed four (4) years. In deciding your request for exemption, therefore, it is necessary to establish whether or not customs attaches are considered part of the foreign service of the Republic of the Philippines. Section 1, Part F, Title III, of Republic Act No. 708 provides as follows: "Section 1. C ivil attaches . Under such regulations as the Secretary of Foreign Affairs, may prescribe with the approval of the President, agricultural, commercial, financial, cultural, labor and other civil attaches may be designated to serve in diplomatic missions or consular offices abroad. When serving abroad, such attaches shall receive their basic salaries and other emoluments from their respective Departments, which shall also defray the cost of their transportation and that of their immediate families, should any accompany them to their post." LLpr Since the Foreign Service Act itself provides for the employment of civil attaches, it is the opinion of this Office as it hereby holds that customs attaches are part of the Foreign Service entitled to the privileges provided for by the law. As a returning employee of the Foreign Service, you are, therefore, exempt from the compensating tax on the car and personal effects brought home by you after your regular assignment abroad to the value prescribed by the law. This serves as authority for the Commissioner of Customs in effecting the release of the car and personal effects brought home by you accordingly. Attention is, however, invited in this connection to Department Order No. 24-64 of the Department of Foreign Affairs promulgated on June 30, 1964 implementing the exemptions provided for by Republic Act No. 4112. prll Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue