BIR Ruling No. 225-61

July 14, 1961 BIR RULING NO. 225-61 Mandaluyong Municipal Scouting Committee Rizal Council, Boy Scouts of the Philippines 505 F. Policarpio St. Mandaluyong, Rizal Attention : Mr . Proceso D . Inocentes, Chairman Advancement & Awards Committee Gentlemen : This is with reference to your letter dated June 30, 1961, requesting information from this Office as to whether or not the "Tape Recorder" set to be donated by a German manufacturer from abroad to the Mandaluyong Scouting Committee may be exempt from internal revenue taxes. LLjur It appears that the Rizal Council is a duty registered Council in good standing affiliated with the Boy Scouts of the Philippines and authorized by the National Council of the latter to administer and carry out the Scouting Program in the Philippines under the provisions of Commonwealth Act No. 111. It appears, further, that the "ultimate beneficiary" of said article (tape recorder set) to be donated from abroad "will be the BOYS in Mandaluyong who we, in the Scouting movement, are training and educating for better citizenship". In view of the foregoing reasons and it appearing that the Rizal Council is an affiliate of the Boy Scouts of the Philippines, I have the honor to inform you that the importation of said article is exempt from the payment of any internal revenue tax, in accordance with Republic Act No. 1916. In case, however, said article is subsequently conveyed or transferred to other parties for a consideration, the corresponding internal revenue taxes shall be collected thereon at double the rate provided under existing laws payable by the transferor thereof. LLphil With respect to the customs duty, charges or fees, please be informed that this bureau has no jurisdiction over the same. It is, therefore, advisable to consult the Commissioner of Customs on this matter. Very truly yours, (SGD.) MISAEL P. VERA Deputy Commissioner of Internal Revenue