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Tax Imposed on the Ford 1958 Car

BIR Ruling No. 431-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 4, 1960

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October 4, 1960 BIR RULING NO. 431-60 The Commissioner of Customs M a n i l a S i r: Please be informed that according to the certificate issued by A. D. Edmondson, LTJG (SC) USNR, U.S. Naval Station, Sangley Point, Cavite, the car, Ford 1958, License #FM 620 Indiana, U.S.A., shipped from the Naval Supply Center, Oakland, California, on board the USNS Barrett and consigned to Eliseo G. Frino, a member of the U.S. Navy is not freight paid. Inasmuch as no freight was actually charged on the car in question, the compensating tax due thereon may be computed exclusive of freight. Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue

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