BIR Ruling No. 334-61

September 21, 1961 BIR RULING NO. 334-61 Mr. Oscar Hilario Grapo 472 P. Burgos Avenue Caridad, Cavite City S i r : I have the honor to inform you that according to the U.S. Naval authorities you are a retired member of the U.S. Navy. This information was relayed to the Department of Finance. Such being the case, you are not entitled to exemption under the Military Bases Agreement. Our ruling No. 326, dated September 8, 1961, addressed to you, therefore, hereby revoked. prll Moreover, the Department of Finance is of the view that in order to be entitled to exemption, the member must be recruited from abroad and assigned to the Philippine for service in connection with the bases and residing in the Philippines by reason only of such service. In view of the foregoing, you are requested to pay to the Bureau of Customs the compensating tax due on the car and household goods (excluding personal effects) you brought into this country. cdt Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue