Direct Purchase of an IBM Typewriter from US Navy at Sangley Point

October 15, 1958 BIR RULING NO. 627-58 7th Indorsement Respectfully returned, thru the Honorable, the Secretary of Finance, to the Honorable, the Auditor General, Manila, the within papers bearing on the request of the Office of the Governor of Cavite to make a direct purchase of an IBM typewriter from the United States Navy at Sangley Point. In accordance with GAO Memorandum Circular No. 350, implementing Section 1205 of the Tariff and Customs Code, the government or any of its political subdivision concerned is required to pay first the customs duties, taxes, fees and other charges due on its importations and later apply for the refund of the amount thereof upon verification of the head of the department or political subdivision concerned, with the approval of the General Auditing Office, that the imported article is actually being used by the government. Since the province of Cavite, as purchaser of a typewriter from the U.S. Naval Base at Sangley Point is considered an importer thereof, it must, pursuant to the GAO Memorandum Circular first pay the taxes, duties and other charges due on its purchase and claim for the refund thereof later in the manner prescribed by GAO Memorandum Circular No. 350 and 359. LLphil (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue