Advance Sales or Compensating Tax Exemption on the Used Leather Sewing Machine and Wheel-barrow Wheel Consigned to the Zion Philippine Orphan Home
BIR Ruling No. 114-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 17, 1958
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February 17, 1958 BIR RULING NO. 114-58 2nd Indorsement Respectfully forwarded to the Collector of Customs, Tacloban City, with the information that as the outboard motor, the used leather sewing machine and the used wheel-barrow wheel consigned to the Zion Philippine Orphan Home, a charitable institution for homeless orphans and waifs at Capoocan, Leyte, are donations intended for the use of the said institution, the said articles are exempt from the advance sales or compensating tax, pursuant to Republic Act No. 1913. (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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