Internal Revenue Tax Exemption of a Motor Vehicle Brought into the Philippines by Sgt Fernando Reyno, a Naturalized American Citizen

February 19, 1958 BIR RULING NO. 106-58 Mr. Francisco A. Salazar Attorney-At-Law Suite 405 Burke Building Escolta, Manila S i r : In reply to your letter of even date requesting information as to whether or not any internal revenue tax is due on a motor vehicle brought into the Philippines on September 13, 1956 by Sergeant Fernando Reyno, a naturalized American citizen who retired from active military service on December 31, 1957, I have the honor to inform you that, in line with the ruling of this Office in previous similar cases, no internal revenue tax is due on the said motor vehicle, provided the same is not sold to a non-tax-exempt purchaser, as the subsequent retirement of Sgt. Reyno from military service of the United States Army does not operate to revoke the benefits of tax exemption granted to him as a member of the United States Army. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue