Refund of the Specific Tax Paid on Articles Purchased by the U.S.A. Operations Mission to the Philippines

July 17, 1958 BIR RULING NO. 374-58 2nd Indorsement Respectfully returned, through the Commissioner of Customs, to the Honorable, the Secretary of Finance, Manila, the within papers bearing on the case of the International Cooperation Administration. The records of this Office do not show that requests for refund of the specific tax paid on articles purchased by the U.S.A. Operations Mission to the Philippines have been filed with it. It may be stated in this connection that purchases made by the mission from local manufacturers or producers which are duly supported by Certificates of Tax Exemption issued by it and validated by the American Embassy are exempt from tax pursuant to paragraph 1, Article IV of the Economic Cooperation Technical Agreement between the Government of the United States and the Government of the Republic of the Philippines. cdti (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue