BIR Ruling No. 144-62

December 19, 1962 BIR RULING NO. 144-62 The Caltex (Philippines) P.O. Box 783, Manila Gentlemen : With reference to your letter dated October 24, 1962, I have the honor to inform you that, unlike in the case of the Social Welfare Administration, under section 1 of Republic Act No. 3463 the People's Homesite and Housing Corporation is exempt from such taxes only to which it is directly liable. We quote said section of the law: "Section 1. Peoples Homesite and Housing Corporation taxes : The provision of law of the contrary notwithstanding, the People's Homesite and Housing Corporation is hereby exempted from the Payment of any and all fees and taxes of any kind, whether local or general, such as income and reality taxes, special assessment, customs, exchange tax, building fees and other." On the other hand, ". . . all purchase specifically oils, gasoline, spare parts and other lubricants made by the Social Welfare Administration . . . shall be free of taxes, fees and levies . . .." (p. 137, R.A. 3100; p. 131, R.A. 3500). Such being the case, and considering that the importer of gasoline is the one directly liable to the specific tax due thereon, no exemption can lie in favor of petroleum, products purchased from that corporation by the People's Homesite and Housing Corporation. Very truly yours, JOSE B. LINGAD Acting Commissioner of Internal Revenue