Certificate of Tax Clearance on Personal Properties

September 28, 1960 BIR RULING NO. 409-60 Mr. Delfin Lorilla NAVCOMMFAC-535 F.P.O. San Francisco, California San Miguel, Zambales S i r : This is with reference to your letter dated September 27, 1960, requesting this Office a "certificate of tax clearance" on your personal properties, described as follows: cdt 1. piano 14. garden tools & 2. deep freeze equipment 3. refrigerator 15. some small tables 4. washing machine 16. two (2) small radios 5. two (2) ranges (1 kerosene 17. one (1) record player & 1 electric) 18. three (3) bicycles 6. hot water heater 19. China 7. hi-fi 20. pots and pans 8. electric fan 21. toaster 9. tape-recorder 22. mixer 10. sewing machine 23. waffle iron 11. rug 24. cushion for a living 12. dinnete set room set 13. (five (5) beds with 25. three (3) transformer mattresses It appears that you are a member of the United States Navy, stationed in NavCommFac Phil. Navy-535, San Miguel, Zambales; that you received as advice of discharge from the U.S. Navy sometime on September 26, 1960; that upon discharge from the Navy, you and your family will establish your home in the Province of Iloilo; that the above-enumerated personal properties were acquired while still in the service of the United States Navy and that you have been using the same properties in the United States and here in the Philippines; and that you have already registered with the Immigration Bureau for being an American citizen as required by law. Under the foregoing facts as presented, I have the honor to inform you that United States military and civilian personnel in the Philippines are exempt from internal revenue taxes on articles brought or imported into the Philippines for their personal use. Such articles are, likewise, exempt from taxes even after their retirement from the U.S. military service and they establish their residence in the Philippines, provided said articles are for personal use and not for sale. Accordingly, your personal properties, above-enumerated, may be released or shipped out from the U.S. Naval Base at San Miguel, Zambales, without paying any internal revenue taxes to the Philippine Government. This will serve as a certificate of tax clearance on your personal properties as above-stated on the condition that said properties will be destined strictly for personal use. cdtech Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue