BIR Ruling No. 270-82

October 25, 1982 BIR RULING NO. 270-82 204 000-00 270-82 Mr. Richard D. Northey 5 National Hi-Way, Subic Zambales S i r : This refers to your letter dated October 18, 1982 requesting in effect exemption from taxes on your personal properties. It is represented that you are a U.S. citizen married to Edna Espiritu on December 24, 1980 with residence at 5 National Hi-Way, Subic, Zambales; that you are connected with the U.S. Navy as Parachute Riger, presently assigned at FLECOMPRON FIVE A/C OPR DET. CUBI POINT, Philippines and scheduled to retire on October 31, 1982; that you owned the following personal properties which you imported (tax-duty-free) and/or purchased from tax-free sources in connection with your duty assignment at the U.S. Facility, Subic, Bay: cdt 1-G.E. Refrigerator, 1-G.E. Television, 1-Imported Stereo-Console, 1-Union Special Sewing Machine, 1-JVC Television, 1-Pressure Cooker, 1-Sanyo Am/Fm Cass Recorder, 1-Mixer, 1-Sango China Set, 1-Blender, 1-JVC Television, 1-Kodak Duraflex, 1-Kodak EK Camera, 1 set Pots and Pans, 1-Bulova L's Watch, 1-Black & Decker Bench Grinder, 1-Hi Vac Wet-Dry 700, 1-Refrigerator, 1-Whirlpool Dryer, 1-Car Stereo, 1-Playpen, 1-Combo Crib, 1-Whirlpool Washer, 1-Whirlpool Freezer, 1-Iron, 1-Bicycle, 1-Sharp Microwave Oven, 1-Magic Chef Gas Range and 2-Queen-size Beds. that you intend to reside in the Philippines upon your retirement, using the aforesaid personal properties and will not sell any of them. In reply, please be informed that on the basis of the foregoing representations, you are not subject to compensating tax imposed by Section 204 of the National Internal Revenue Code, as amended, on the aforenamed personal properties. However, if the said properties are sold, transferred or exchanged to a non-exempt person, the latter shall be considered the importer thereof and shall be liable for the internal revenue tax due thereon. cdtech Very truly yours, RUBEN B. ANCHETA Acting Commissioner