Tax on the Ordinary, Luxury and Semi-Luxury Articles Brought by Filipinos Abroad

June 20, 1958 BIR RULING NO. 331-58 1st Indorsement Respectfully returned to the Honorable, the Undersecretary of Finance, Manila. The question involved in this case is whether or not Filipinos who have resided in a foregoing country for a considerable length of time and who decide to return to the Philippines to reside here permanently can bring their personal effects and household appliances free of tax. Considering that Mr. and Mrs. Domingo Los Baos, Sr. have resided abroad for almost twenty years and are returning to the Philippines to reside here again, they are exempt from paying the compensating tax on ordinary articles used by them abroad and brought by them to the Philippines for their personal use. They are, however, subject to the compensating tax on luxury and semi-luxury articles brought by them for their personal use. aisadc (SGD.) JOSE P. TRINIDAD Acting Commissioner of Internal Revenue