Release of the Film "Hints on the Use and Maintenance of Stanley Planes"

June 24, 1959 BIR RULING NO. 301-59 The Director of Public Schools M a n i l a S i r : In answer to your letter of the 18th instant, I have the honor to inform you that, it appearing from the copies of the invoice and deed of donation submitted to this Office that the film, entitled: Hints on the Use and Maintenance of Stanley Planes which was consigned to Wm. H. Rennolds Company, Inc., Manila by Stanley Works (Great Britain), Ltd., Rutland Road, Sheffield, 3 England, was subsequently donated by the former to the Bureau of Public Schools with the express understanding that the same shall be for the use of said donee, said film can be released from customs custody free from the payment of any internal revenue tax. With respect to the customs duties which may be due on the film in question, please be further informed that the matter is within the jurisdiction of the Bureau of Customs and not of this Office. This serves as authority for the Commissioner of Customs to effect the release of the aforesaid film without the prepayment of the specific or compensating tax. cdtech Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue