BIR Ruling No. 184-83
BIR Ruling No. 184-83 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 19, 1983
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October 19, 1983 BIR RULING NO. 184-83 Gentlemen : This refers to your letter dated September 27, 1983 requesting exemption from the payment of percentage tax on your purchase of two (2) Telstar Ghia for your "Give Away Sa Pasko" project. It appears that the Federation of Don Bosco Alumni in the Philippines, Inc. is a civic league not organized for profit but operated exclusively for the promotion of social welfare. In reply, I regret to inform you that your request cannot be granted for lack of legal basis. Although you are organized and operated exclusively for social welfare purposes, your exemption from income tax under Section 27 of the Tax Code, as amended, does not include the percentage tax exemption on your purchase of two (2) Telstar Ghia for your "Give Away Sa Pasko" project. Besides, the percentage tax due on the aforesaid Telstar Ghia is the direct liability of the manufacturer thereof. aisadc Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner Bureau of Internal Revenue
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