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Non-Freight Charges for Shipping the 1955 Ford, 4 Door Sedan

BIR Ruling No. 497-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 29, 1960

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November 29, 1960 BIR RULING NO. 497-60 Mr. Manuel Q. Belosario U. S. NAVSTA Sangley Pt. Cavite S i r : In answer to your letter dated November 28, 1960, I have the honor to inform you that inasmuch as no freight charges for shipping the 1955 Ford, 4 Door Sedan, License No. JJ 3489 Maryland, USA, was paid by you as the aforesaid shipment was made at U.S. government expense, same should be excluded from the landed cost in computing the compensating tax thereon. lexlib Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue

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