BIR Ruling No. 228-61
BIR Ruling No. 228-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 18, 1961
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July 18, 1961 BIR RULING NO. 228-61 The Commissioner of Customs Manila S i r : Please be informed that according to the certification issued by Elmer C. Blaikie, General Transportation Officer, Manila Detachment, United States Army Transportation Agency, Japan, Apo 928, on even date, the car, 1957 Chevrolet Sedan, Motor No. VC 57S 255 558 belonging to Sgt. HENRY BARCELON, shipped from Oakland Army Terminal, United States, on board SS Hongkong Bear which arrived in Manila on May 10, 1961, and consigned to the owner thereof, Henry Barcelon, is not freight-paid. Inasmuch as nonfreight was actually charged on the car in question, the compensating tax due thereon may be computed exclusive of freight. (BIR Ruling No. 431, S. of 1960) LexLib Very truly yours, (SGD.) MISAEL P. VERA Deputy Commissioner of Internal Revenue
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