Car Bought from a Member of the USAF
BIR Ruling No. 539-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 2, 1958
Full text
October 2, 1958 BIR RULING NO. 539-58 Mr. J. Hugh Wise 11-B Ortigas Pasay City S i r : In reply to your letter dated October 1, 1958, I have the honor to inform you that, if you buy a car from a member of the United States Armed Forces who originally brought the same tax-free into this country, you shall be considered to have imported the same and as such importer you shall be liable to a compensating tax computed on the value of the car as determined in accordance with Department Order No. 289-A of the Department of Finance plus the corresponding special import tax and customs duties and freight. The tax can be computed accurately only by the Bureau of Customs because this Office is not capable of determining the amount of the special import tax and customs duties. As a matter of fact, the tax is payable to the Bureau of Customs. aisadc Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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