BIR Ruling No. 160-61

May 17, 1961 BIR RULING NO. 160-61 The Chief Motor Vehicles Office Quezon City Attention : Chief , Registration Div . S i r : Attached hereto are the pertinent papers bearing on the donation of one "Lambretta scooters" by Chaplain, Major Raymund T. Mattheson of Clark Air Force Base, in favor of the Tarlac Methodist Church, represented by Rev. Phillip B. Del Rosario, with the following comment. It appears that on April 1, 1960, Chaplain, Maj. Raymund T. Mattheson, 20806A, 405th Ftr. Wg., serving in or with the Armed Forces of the United States and stationed at the Clark Air Force Base, Philippines, donated a scooter, described as follows; Make & Year Lambretta 1959; Motor No. 789778; Type Mtr. Scooter with side car; Plate No. US 929, in favor of the Tarlac Methodist Church as represented by Mr. Phillip B. Del Rosario, Pastor of the same Church. The records show that the scooter is valued at $375.00 and that the donation " is a part of the official seven point program of the (US) Air Force Chaplaincy under Public relations, Missionary gift and People-to-People Program". It appears further that the above-named Pastor of the Tarlac Methodist Church executed an "Affidavit", stating, among others, that the scooter is the property of the said church and shall at all times be registered in its name and in no case shall it be transferred or registered in the name of any private person or the officers or members of said church, without prior authority of the Department of Finance, in compliance with the provisions of Republic Act No. 1916. cdt Based on the foregoing facts as presented and finding that the attached papers are in substantial compliance of the law, I have the honor to inform you that the above-mentioned scooter is exempt from the payment of internal revenue taxes and may be registered with your Office without prior payment thereof. However, there shall be stamped in bold letters on the face of the registration certificate to be issued to said Church the clause "SUBJECT TO TAX WHEN SOLD TO NON-EXEMPT PURCHASE". In this connection, the donee must be informed that in case said scooter is subsequently conveyed or transferred to other parties for a consideration, taxes and duties shall be collected thereon at double the rate provided under existing laws and regulations. (R.A. No. 1916.) aisadc Very truly yours, (SGD.) MISAEL P. VERA Deputy Commissioner of Internal Revenue