Purchases of Luxury, Semi-luxury and Ordinary Articles from Tax-exempt Individuals

September 29, 1958 BIR RULING NO. 603-58 The Revenue Regional Director San Pablo City S i r : In reply to your letter dated September 18, 1958, the following information are hereby furnished for the proper guidance of that Office: prcd 1. Purchases of luxury and semi-luxury articles from tax-exempt individuals became taxable from June 16, 1956, pursuant to Republic Act No. 1511. 2. Purchases of ordinary articles from tax-exempt individuals became taxable from August 24, 1956 only, pursuant to Republic Act No. 1612. 3. All purchases of articles from tax-exempt entities or agencies are subject to tax irrespective of the date of transfer, pursuant to the decisions in the Go Cheng Tee and Saura Import cases. 4. Taxes paid on cars purchased from tax-exempt individuals before June 16, 1956 may be refunded, subject to the conditions imposed under Section 309 of the Tax Code. aisadc Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue