Tax Exemption Granted to Radio Station DYSR, Dumaguete City

March 16, 1959 BIR RULING NO. 129-59 The Philippine Federation of Christian Churches 1648 Taft Avenue, Manila Attention : The Administrative Director Radio Station DYSR Gentlemen : Reference is made to your letter dated December 5, 1958, requesting in effect reconsideration of our ruling (B.I.R. Ruling No. 685, s. of 1958) subjecting to the compensating tax foreign donations consigned to radio station DYSR, Dumaguete City, a project of that Federation. In a subsequent letter, dated March 3, 1959, written in behalf of the aforenamed station by your Manila representative, Miss Florangel Z. Rosario, this Office was requested to state the tax status of the station under Republic Act No. 1916 and at the same time to expedite action on such request in order to be able to take custody of a shipment which had arrived at the customs house some three months ago. LexLib In answer thereto, I have the honor to inform you that a study of the report of reinvestigation conducted on your case, as well as the congressional records embodying the discussions on House Bill No. 5914 (now R.A. No. 1916), has led us to the conclusion that said radio station is entitled to the exempting provisions of Republic Act No. 1916. However, before authority to release any of your importations can be issued the Commissioner of Customs by this Office, it is necessary that the procedure for applying for tax exemption outlined in Section 3 of Department Order No. 18 should first be followed by you. In this connection, it may be stated that not all articles donated from abroad to the aforesaid station are tax exempt in accordance with Republic Act No. 1916. A copy of Department Order No. 18 is enclosed for your information and ready reference. Herewith are returned the manuals on broadcasting religion submitted by you. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue