BIR Ruling No. 102-61

March 21, 1961 BIR RULING NO. 102-61 The Society of St. Columban Philippine Mission 967 Singalong, Manila Gentlemen : Reference is made to your letter of the 9th ultimo, requesting in effect exemption from internal revenue tax and customs duty on the donation to that Society of one Universal jeep (Model CJ-5, Serial No. 57548-124300) by the Catholic Relief Services, Manila Office. You stated that said motor vehicle which arrived in Manila on January 13, 1961 was donated by the Head Office of the Catholic Relief Services, United States, to its Manila Office and that the same was released from customs custody free of duty and taxes pursuant to the exempting provisions of Republic Act No. 1916. cdll In answer thereto, I have the honor to inform you that Republic Act No. 1916 has application to foreign donations only. Accordingly, and considering that the donation to that Society by the Catholic Relief Services, Manila Office, of said motor vehicle is undoubtedly a local donation, the same is, in a proper case, subject to the donor's and donee's gift taxes. It is, therefore, regretted that your request has to be, as it is hereby, denied. As to the matter of customs duty, it is suggested that the same be referred to the Bureau of Customs, Manila, which has jurisdiction thereof. A copy of this letter has, on oven date, been referred to the Chief, Manila Examiners, B.I.R. Regional Office No. 3, Manila, for determination and assessment of the taxes due on the donation of the above-mentioned vehicle. llcd Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue