Regulations Regarding the Purchase of Originally Tax-Exempt Vehicles by Government Entities

April 25, 1966 REVENUE MEMORANDUM CIRCULAR NO. 25-66 TO : All Internal Revenue Officers and Employees and Other Concerned Quoted hereunder is Memorandum Circular No. 30 dated March 31, 1966, of the Honorable, the Executive Secretary, for the information, guidance and compliance of all the officers and employees of the Bureau of Internal Revenue: "REGULATIONS REGARDING THE PURCHASE OF ORIGINALLY TAX-EXEMPT VEHICLES BY GOVERNMENT ENTITIES. "The attention of this Office has been invited to the numerous cases where vehicles originally belonging to tax-exempt personnel of U.S. military bases have been purchased from third parties by government entities which later request for tax exemption under the provisions of Section 1205 of the Tariff and Customs Code, with the corresponding duties and taxes due thereon remaining unpaid. "Hereafter, purchases by government officers or entities, or by government-owned or controlled corporations, of vehicles originally belonging to tax-exempt personnel of U.S. military bases shall not be passed in audit without prior submission of evidence of payment of the corresponding duties and taxes due on said vehicles. prll "By authority of the President: "(SGD.) RAFAEL M. SALAS "Executive Secretary "Manila, March 31, 1966" (SGD.) MISAEL P. VERA Commissioner of Internal Revenue