BIR Ruling [UN-219-94]

July 20, 1994 BIR RULING [UN-219-94] 2nd Indorsement Respectfully transmitted to the Commissioner, Bureau of Customs, Manila, the entire papers relative to the complaint of Jose O. Manuel Customs Brokerage & Transportation, of 3003 Cynthia Nakpil Street, B.F. Resort Village, Pamplona, Las Pias, Metro Manila, to the effect that while earlier importation by Mr. Victor Campos, of Mabina, Pangasinan, of a 1992 Toyota Land Cruiser was granted a Customs-BIR Certificate of Clearance without his payment of ad valorem tax, the present importation of 1993 Toyota Land Cruiser by their clients, namely: Messrs. Alberto E. Loehr, Jr., Robledo G. Rebusa, Simon Marynen, Benjamin R. Stufflebeam and Perfecto G. Espiritu, are being subjected to ad valorem tax. His attention is invited to the attached BIR Ruling No. E.O. 90-000-00-377-93 holding that "For year model 1993 and subsequent years, the full rate of ad valorem tax under Section 149 of the Tax Code shall be imposed on all imported utility vehicles with the above described engine displacements." (Last sentence, 1st par., Page 2, BIR Ruling 377-93.) For purposes of uniformity in the imposition of ad valorem tax on utility vehicles, it is requested that your Office look into the matter and if necessary to re-study the policy underlying the issuance of Executive Order No. 90 as amplified by Finance Department Order No. 34-93. cdtech LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue