Purchase of Polo Shirts of Assorted Sizes and Color from the 405th Fighter Wing (PACAF), APO 74, Clark Air Base, Pampanga
BIR Ruling No. 408-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Aug 26, 1959
Full text
August 26, 1959 BIR RULING NO. 408-59 Mrs. Filomena Bayle 218 Antipolo St. Caloocan, Rizal M a d a m : In connection with your purchase of 1,200 men's polo shirts of assorted sizes and color from the 405th Fighter Wing (PACAF), APO 74, Clark Air Base, Pampanga, I have the honor to inform you that, on the strength of your affidavit to the effect that you are not to resell the same but to utilize them as gifts during the Christmas season, you are liable only to the compensating tax on said purchase. However, you are hereby required to submit to this Office immediately after the Christmas season the quantity, names and addresses of the persons to whom you shall have disposed of said shirts by way of gifts. This will serve as authority for the Commissioner of Customs to accept payment of the compensating tax. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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