Tax Liability of the Confederation of Filipino Veterans

September 12, 1960 BIR RULING NO. 405-60 Ist Indorsement Respectfully forwarded to the Commissioner of Customs, Manila, the self-explanatory letter dated September 4, 1960 of the Confederation of Filipino Veterans, together with its inclosures. An examination of the documents submitted with said letter disclosed that the Confederation of Filipino Veterans is not a duly incorporated or established international civic organization, religious or charitable society or institution. Accordingly, this Office is of the opinion and so holds that the car allegedly donated to said organization does not fall within the exempting provisions of Republic Act No. 1916. It will, therefore, be highly appreciated if the corresponding compensating tax can be collected on the car before releasing the same. prcd (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue