BIR Ruling No. 260-61
BIR Ruling No. 260-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 21, 1961
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June 21, 1961 BIR RULING NO. 260-61 In reply to your letter . . . , I have the honor to inform you as follows: cdt All importations by the government for its own use or that of its subordinate branches or instrumentalities or corporations, agencies or instrumentalities owned or controlled by the government are subject to duties, taxes, fees and other charges provided for by law. However, upon certification of the head of the department or political subdivision concerned, with the approval of the Auditor General, that the imported articles are actually being used by the government or any of its political subdivisions concerned, the amount of duty, tax, fee or charge shall be refunded to the government or the political subdivision which paid it. (Sec. 1205, Rep. Act No. 1937, otherwise known as the Tariff and Customs Code of the Philippines) Local purchases by the Government, with the exception of the Armed Forces of the Philippines whose purchases are exempted by the General Appropriation Acts, are subject to the corresponding taxes. cdtai
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