BIR Ruling No. 300-61

July 27, 1961 BIR RULING NO. 300-61 The Collector of Customs Iloilo City S i r : This is with reference to your telegram dated July 21, 1961, requesting information from this Office as to who is authorized in this Bureau to sign exemption certificate under the provisions of Republic Act No. 1916. In reply thereto, please be informed that the authority to exempt from the payment of any internal revenue taxes, pertaining to all donations in any form of articles imported into the Philippines and consigned to a duly incorporated or established international civic organization, religious or charitable society or institution for civic, religious or charitable purposes, is vested in the Commissioner of Internal Revenue. The latter or, in his absence, his deputy signs the letter of authority for exemption from payment of any internal revenue taxes upon satisfactory proof that such donation in any form of articles so imported are donations for its use or for free distribution and not for barter, sale or hire, taking into consideration the rules and regulations promulgated by the Department of Finance in Department Order No. 18 dated October 20, 1958. The signing of such letter of authority may be made, in the name of the Commissioner, by the Revenue Operations Executive (Assessment) of this Bureau, or in his absence, by his assistant, if the subject matter is routinary in character. (Part III (d), BIR Memorandum Order No. V-862, Sept. 8, 1958) Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue By: (SGD.) MISAEL P. VERA Deputy Commissioner of Internal Revenue