Taxability of Imported Fertilizers

July 18, 1958 BIR RULING NO. 384-58 2nd Indorsement Respectfully returned to the Honorable, the Secretary of Finance, Manila. According to the Acting Administrator of the ACCFA, the fertilizer in question was imported by the Government through the ACCFA pursuant to Section 6 of Republic Act No. 1609. The funds used in the purchase of the said fertilizer were part of the general funds of the government. However, even granting that the articles in question were imported directly by the government, under the provisions of Section 1205 of the new Tariff and Customs Code, all importations by the Government for its own use, or that of its branches or instrumentalities are specifically made subject to duties, taxes, fees and other charges. Subsequently, the said duties and taxes paid may be refunded upon certification of the head of the department or political subdivision concerned, with the approval of the Auditor General, that the imported articles are actually used by the government or any of its political subdivision. LexLib In view of the foregoing, this Office is of the opinion that the aforesaid importation cannot be exempted from the payment to internal revenue taxes. (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue