Shipment of 1 Lot of Spare Parts for Mercedes-Benz UNIMOG
BIR Ruling No. 299-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 27, 1960
Full text
June 27, 1960 BIR RULING NO. 299-60 Allied Brokerage Corporation Robert Dollar Bldg. M a n i l a Attention : Mr . D . C . Gomez Gentlemen : With reference to the shipment of one lot of spare parts for Mercedes-Benz UNIMOG vehicle consigned to Senator Claro M. Recto, I have the honor to inform you that, inasmuch as the consignee had duly confirmed that the shipment shall be for his personal use, said shipment is subject only to the compensating tax pursuant to section 190, in relation to section 184(a), both of the National Internal Revenue Code. This serves as authority for the Commissioner of Customs in effecting the release of the aforesaid shipment upon the payment of the 7% compensating tax. casia Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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