Importation of Books Donated by a Foreign Entity to a Government Elementary School
BIR Ruling No. 412-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 20, 1960
Full text
September 20, 1960 BIR RULING NO. 412-60 The Assistant Regional Director BIR, Regional District No. 7 Cebu City S i r : In answer to your letter of March 1, 1960 inquiring whether or not the importation of books donated by a foreign entity to a Government elementary school in the Philippines, is subject to the compensating tax, please be informed that said importation is exempt from said tax provided that said books are actually for the use of the school. Care should therefore be taken against these books being channeled to entities other than the school. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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