Motor Vehicles Brought or Imported by US Military and Civilian Personnel

April 29, 1959 BIR RULING NO. 218-59 The Officer In-Charge Judge Advocate Detachment U.S. Army Support Element, Phil. APO 928, San Francisco California S i r : In answer to your letter dated April 16, 1959, a copy of which was referred to this Office by the Chief, Motor Vehicles Office, I have the honor to inform you that United States military and civilian personnel in the Philippines who own motor vehicles brought or imported by them into the Philippines tax-free do not become liable to any internal revenue tax on said vehicles by reason of their retirement. Such being the case, they can have their vehicles re-registered with the Motor Vehicles Office without the necessity of presenting any proof evidencing prior payment of the compensating or sales tax. As in the case of the original registration, the registration certificate to be issued by the Motor Vehicles Office covering the re-registration in this case shall contain a notation stamped in bold letters on the face thereof reading as follows: SUBJECT TO TAX WHEN SOLD TO NON-EXEMPT PURCHASER. The changing of the SPL or BPL license plates of the cars into ordinary plates and the fees payable for the re-registration in question are matters within the jurisdiction of the Motor Vehicles Office. cdtech Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue