Release of Articles Imported by the Government and Its Instrumentalities
BIR Ruling No. 114-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 29, 1960
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January 29, 1960 BIR RULING NO. 114-60 The Acting Director Bureau of Census and Statistics M a n i l a S i r : In reply to your letter dated April 30, 1959, I have the honor to inform you that articles imported by the Government and its instrumentalities for use shall be released only upon payment of the compensating tax prescribed in section 190 of the National Internal Revenue Code. However, a refund to the taxes paid may be secured upon presentation of a written certification from the head of the Office concerned that the articles were used exclusively in the performance of its governmental functions. aisadc Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue
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