BIR Ruling No. 178-61

May 25, 1961 BIR RULING NO. 178-61 The Acting Provincial Treasurer Bacolod City, Negros Occidental S i r : In reply to your letter of even date, I have the honor to inform you that if the motor vehicle (Chevrolet Impala, 1959 model) secured from Miss Olive H. Jensen of the American Embassy, Manila, is a purchase by the provincial government of Negros Occidental and shall be for the official use of the governor of the province the same may be considered exempt from the payment of the compensating tax upon satisfactory proof of governmental use. It is of course understood that the said car shall be registered in the name of the province as owner. This will serve as authority for the Motor Vehicle Office in accepting registration of the car in question in favor of the province without requiring proof of payment of the compensating tax. There, should, however be noted on the registration certificates the words, "Subject to tax when sold to non-exempt purchaser". prcd Very truly yours, (SGD.) MISAEL P. VERA Deputy Commissioner of Internal Revenue