Whether the Proposed Importation of a DNA Thermal Cycler is Exempt from the Payment of Tax/Duty

September 6, 1994 BIR RULING NO. 136-94 101 (a) (1) 000-00 136-94 Hon. Amelia C. Ancog Undersecretary, Department of Science and Technology Bicutan, Taguig, Metro Manila M a d a m : This refers to your letter dated June 29, 1994 requesting for a ruling as to whether the proposed importation of a DNA Thermal Cycler is exempt from the payment of tax/duty. It is represented that Dr. Saturnina Halos of the Natural Science Research Institute, University of the Philippines, is planning to borrow one DNA Thermal Cycler from Mr. Tony Ronald, Gen. Manager, Beckman Instruments of Singapore Ltd.; that the said equipment will be on display during the DOST National Science & Technology Week in connection with Dr. Halos' research exhibit as part of the exhibits of the three women organizations in science, namely, the Women's Association of Scientists in the Philippines, Women Inventors Association in the Philippines, Inc. and Women in Science and Technology Development Foundation. In reply, please be informed that since the purpose of the loan of a DNA Thermal Cycler requested by Dr. Saturnina Halos from Mr. Tony Ronald of the Beckman Instruments Pte, Ltd., will merely be for display during the DOST National Science & Technology Week in connection with her research exhibit, it is believed that the entry of said equipment in the country is exempt from the payment of taxes. It is however, understood that the said equipment will be returned within a reasonable time to its country of origin upon the termination of the research exhibit of Dr. Halos during the DOST National Science & Technology Week, otherwise, the said equipment will be subject to the Value-Added Tax imposed under Section 101(a) of the Tax Code, as amended. Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue