Sale to the Province of Laguna of the Automobile Registered in the Name of Gon C. Mendoza
BIR Ruling No. 522-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 14, 1960
Full text
December 14, 1960 BIR RULING NO. 522-60 3rd Indorsement Respectfully returned to the Acting Administrator, Motor Vehicles Office, Quezon City, the papers bearing on the contemplated sale to the province of Laguna of the automobile registered in the name of Gon C. Mendoza, Sta. Rita, Macabebe, Pampanga. It appearing that said automobile was released by the Bureau of Customs under bond, subject to re-exportation within six months, and therefore neither the compensating nor advance sales tax had been paid thereon, and it appearing further that the sale will take place within one year from the time it was imported into the Philippines, the subsequent sale thereof by its owner to the Province of Laguna is subject to the advance sales tax prescribed in section 183(b), in relation to section 184(a) of the National Internal Revenue Code. Said tax is the liability of the vendor, Gon C. Mendoza. With respect to the question of customs duties, it is suggested that the matter be referred to the Bureau of Customs which has jurisdiction over it. aisadc MELECIO R. DOMINGO Commissioner of Internal Revenue
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