BIR Ruling No. 224-83

December 8, 1983 BIR RULING NO. 224-83 Gentlemen : In reply to your letter dated May 14, 1982, please be informed that the shipment to you of one crate of used clothings from the Baptist Missionary Association of America for free distribution and missionary relief in the mountains of Calinog, Iloilo is subject to the compensating tax of 10% based on landed cost thereof pursuant to Section 204 in relation to Section 199(a), both of the Tax Code, as amended. It should be noted that this provision of law enumerates the articles which are not subject to compensating tax and those imported and/or received from abroad by religious organizations like your organization are not included in the enumeration. As regards your exemption from customs duties, your inquiry should be addressed to the Bureau of Customs which has jurisdiction over the said matter. Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner Bureau of Internal Revenue