Tax Exemptions on "Pol Products" Purchased by Veterans Memorial Hospital

June 13, 1958 BIR RULING NO. 313-58 The Director Veterans Memorial Hospital Hilaga Ave., Quezon City S i r : With reference to your letter of the 4th instant, as supplemented by that of the 11th instant, I have the honor to inform you that, pursuant to Section 28 of the Agreement between the Governments of the United States of America and the Philippines dated June 7, 1949, purchases by that hospital of "pol products", such as gasoline, bunker fuel oil, lubricating oil, grease and oil by-products, are exempt from the specific and sales taxes, respectively, due thereon, provided that sold products are used by the hospital exclusively for activities authorized under Public Law 865, 80th Congress of the United States, as implemented by said Agreement, and provided further that such purchases are duly supported by tax-exemption certificates issued by the Department of National Defense, the original of which shall be kept by the supplier and a copy furnished this Office directly. The different companies named in your earlier letter will be furnished with copies of this letter as requested by you. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue Copies furnished to: 1. Standard Vacuum Oil Co. 1071 Isaac Peral, Manila 2. Caltex (Phil.), Inc., 540 Padre Faura, Manila 3. Shell Co. of the Phil., 1330 Dewey Blvd., Manila 4. Tidewater Oil Co., 520 San Luis, Manila