Tax Exemption on the Shipment of Unexposed Cinematographic Film
BIR Ruling No. 544-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 10, 1958
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October 10, 1958 BIR RULING NO. 544-58 Sister Maura Shaun c/o Maryknoll College 1518 Pennsylvania Ave. Manila Reverend Sister, Reference is made to your letter dated October 10, 1958 requesting exemption from tax of your shipment of unexposed cinematographic film. cdta It appears that this film is to be used for the recording of the mission work of your congregation in the Philippines. The exposed film (which is not developed here) will be re-exported to the United States for exhibition to catholics thereat for the purpose of acquainting them with your mission work here. In reply thereto, I have the honor to inform you that the shipment in question is exempt from the specific tax or from any other internal revenue tax. This will serve as authority for the Commissioner of Customs in effecting the release of the aforesaid shipment free from tax. cdti Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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