Memorandum Circular No. 30




MALACAÑAN PALACE MANILA BY THE PRESIDENT OF THE PHILIPPINES [ Memorandum Circular No. 30, March 31, 1966 ] REGULATIONS REGARDING THE PURCHASE OF ORIGINALLY TAX-EXEMPT VEHICLES BY GOVERNMENT ENTITIES. The attention of this Office has been invited to the numerous case 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 duo thereon remaining unpaid. Hereafter, purchases by government offices or entities, or by government-owned or controlled corporations, of vehicles originally belonging to tax-exempt personnel 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.1âшphi1 By authority of the President (SGD.) RAFAEL M. SALAS Executive Secretary Manila, March 31, 1966 The Lawphil Project - Arellano Law Foundation