Philippine Campus Crusade for Christ

May 3, 1999 VAT RULING NO. 050-99 Sec. 109 (q) 048-99 050-99 Al-Atlas International Forwarders, Inc . Dr. A Santos Avenue cor. Gatchalian I Subd. San Dionisio, Paraaque, Metro Manila SUBJECT : Philippine Campus Crusade for Christ Gentlemen : This refers to your letters dated March 8 and April 24, 1999 requesting for exemption from the Value-Added Tax (VAT) of the importation by your client, the PHILIPPINE CAMPUS CRUSADE FOR CHRIST, INC ., of "film equipment covered by North West Airlines Airwaybill No. 012-9453-0170." Your request for exemption is premised on the provisions of the UNESCO-FLORENCE Agreement. In reply; please be informed that the UNESCO-FLORENCE Agreement provides: "1. The contracting States undertake to give every possible facility to the importation of educational, scientific or cultural materials, which are imported exclusively for showing; at a public exhibition approved by the competent authorities of the importing country and for subsequent re-exportation. These facilities shall include the granting of the necessary licenses and exemption from customs duties and internal taxes and charges of all kinds payable on importation, other than fees and charges corresponding to the approximate cost of services rendered. prcd "2. Nothing in this article shall prevent the authorities of an importing country, from taking such steps as may be necessary to ensure that the materials in question shall be re-exported at the close of their exhibition." Since there is no showing that your aforesaid client imported the aforesaid film equipment only " exclusively for showing, at a public exhibition approved by the competent authorities of the importing country and for subsequent re-exportation " there is no legal basis for this Office to grant your request for the VAT exemption of the said importation (VAT Ruling No. 048-99 dated April 15, 1999) LexLib Very truly yours, (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue