BIR Ruling No. 100-82

April 1, 1982 BIR RULING NO. 100-82 136-00 190-81 100-82 The Philippine Province of the Society of Jesus 2307 Pedro Gil Street M a n i l a Attention: Mr . Remigio de Guzman Gentlemen : This refers to your letter dated January 25, 1982 informing us about a donation of plastic drums of "mass wine" from the United States and requesting that the same be exempt from specific taxes. It is represented that the mass wines, which came from various donors in the United States, were shipped by your Head Office, the Jesuit Seminary and Mission Bureau, 39 E. 83rd Street, N.Y. 10028, U.S.A., and is intended to be used by more than 400 priests and brothers in your order for celebrating daily masses in your congregations; that these donations are unsolicited and that no dollar remittance was incurred by your Order in shipping said donations in the Philippines; and that said wines cannot be bought in local wine stores and, customarily, it is not served to guests of prelates, nor it is available for public consumption. In reply, I have the honor to inform you that it appearing that the Society of Jesus in the Philippines is a religious organization and considering that mass wine will be used in celebrating the mass, it is the opinion of this office, as it hereby holds, that the said shipment is exempt from specific tax for being an indispensable article in celebrating the most significant religious practice of the Catholic Church and in accordance with the constitutional provision on the free exercise and enjoyment of religious worship. (Refer to Sec. 8, Art. 4, Phil. Cons.; American Bible Society vs. City of Manila, 101 Phil. 386) aisadc Very truly yours, RUBEN B. ANCHETA Acting Commissioner