United Nations Information Center and Its Officials Not Exempt from the Specific Tax on the Gasoline and Motor Oils

March 29, 1960 BIR RULING NO. 144-60 The Caltex (Philippines) Inc. P.O. Box 783 Manila, Philippines Gentlemen : Reference is made to your letter dated March 10, 1960, requesting information as to whether the United Nations Information Center and its officials are exempt from the gasoline and oil tax. In reply thereto, I have the honor to inform you that while under section 18, Article V, Privileges and Immunities of the United Nations adopted by the UN General Assembly in 1946, quoted in your letter, the salaries and emoluments paid by the United Nations to its officials are exempt from taxation, no mention is made, however, of exemption from the specific tax which, incidentally, is not a tax on salaries or emoluments. Such being the case, neither Mr. R. De Roussy de Sales nor the United Nations Information Center for the Philippines is exempt from the specific tax on the gasoline and motor oils brought from you. casia Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue