Payment of Compensating Tax on the Imported Car for Personal Use
BIR Ruling No. 511-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 7, 1960
Full text
December 7, 1960 BIR RULING NO. 511-60 Mr. Pio C. Directo, ET2 Navy 961 Box United States Naval Station Sangley Point, Cavite S i r : In reply to your letter dated December 5, 1960, I regret to have to inform you that Filipino citizens being excluded from those exempted from payment of taxes under Article XII of the Military Bases Agreement between the United States and the Republic of the Philippines, you must pay the compensating tax on the car that you will import from the United States, for your personal use, said tax to be based on the total landed cost of the car. The total landed cost of the car includes freight, postage, insurance, commission, customs duty and all similar charges. If your car is shipped into the Philippines free of charge, then "freight" shall be excluded from the total landed cost. Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue
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