Authority to Draw Gasoline from the Gasoline Station in Camp Murphy

October 1, 1958 BIR RULING NO. 558-58 Mr. Mariano R. Logarta Assistant Executive Secretary Office of the President Malacaang, Manila S i r : Reference is made to your letter of September 22, 1958, requesting that, as Col. M. S. Torralba, a retired officer of the Armed Forces of the Philippines, has been appointed Chairman of the Veterans Claims Commission, he be authorized to draw gasoline from the gasoline station in Camp Murphy free from the specific tax. In answer thereto, I have the honor to inform you that, pursuant to the pertinent provisions of Republic Act No. 2080, the Appropriation Act for the current fiscal year, all purchases made by the Armed Forces of the Philippines exclusively for military purposes shall be tax-free. In order to give effect to said provisions, which were embodied in previous Appropriation Acts, this Office has allowed gasoline companies to sell and deliver petroleum products to the Armed Forces of the Philippines without adding to the purchase prices thereof the corresponding specific tax which they paid thereon, if such products will be used exclusively for military purposes. Likewise, this Office has allowed members of the Armed Forces to purchase gasoline, free of the specific tax, to be consumed by the vehicles personally owned by them, provided that such vehicles are used in the performance of their official duties, which are necessarily military in character, subject to certain conditions (General Circular No. V-196). Such being the case, and since it does not appear that Col. M. S. Torralba was called to active military service, it is regretted that the exemption granted under Republic Act No. 2080 cannot be extended to his case. cdpr Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue