Liability of Personnel Using Their Own Private Cars in Connection With the Performance of Their Official Duties

December 29, 1958 BIR RULING NO. 725-58 The Administrator Civil Aeronautics Administration Manila International Airport Pasay City S i r : Reference is made to your letter dated November 26, 1958, requesting that personnel of that Office who use their own private cars in connection with the performance of their official duties be exempted from the specific tax on the gasoline being purchased and used by them in said cars, in the same way that members of the Armed Forces of the Philippines are so exempt. prll In answer thereto, I have the honor to inform you that, pursuant to the pertinent provisions of the current Appropriation Act, Republic Act No. 2080, and of previous Appropriation Acts, purchases made by the Armed Forces of the Philippines exclusively for military purposes are tax-exempt. In order to implement said exempting provisions, this Office, under General Circular No. V-196, has allowed members of the Armed Forces to purchase, free of the specific tax, gasoline for consummation of the vehicles personally owned by them, under certain conditions. In your case, however, there is no law exempting from tax purchases made by the Civil Aeronautics Administration. Such being the case, and considering that exemption from taxation is never implied, but must rest upon some express provisions of law or rule, it is regretted that your request has to be, as it is hereby, denied. LLpr Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue