Sound Recordings (phono-records) Consigned to the U.P. Library

November 13, 1958 BIR RULING NO. 657-58 The Acting Librarian University of the Philippines Diliman, Quezon City M a d a m : In answer to your letter of the 6th instant, requesting exemption from the compensating tax on a case of sound recordings (phono-records) consigned to the University Listening Center, U.P. Library, as gift from the Rockefeller Foundation, New York, I have the honor to inform you that, for lack of legal basis, said request cannot be granted. cdll However, considering that, as claimed by Mr. Telesforo Avenir, Property Officer of the U.P. Library, the aforesaid sound recordings are to be used by the University for educational purposes, the same are subject only to 7% compensating tax, pursuant to Section 190, in relation to Section 186 of the National Internal Revenue Code. This serves as authority for the Commissioner of Customs to release the articles in question upon prepayment of the 7% compensating tax, if upon inspection thereof the same are found to be of the type used for educational purposes; otherwise, the compensating tax of 30% should be imposed thereon. llcd Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue