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The Foreign Service of the Philippines
SUBJECT: Tax exemption privileges of filipinos
who are permanent residents abroad and returning to the Philippines
for good and former filipino citizens who have acquired citizenships
of other countries and are returning to the Philippines to
settle permanently
1. Household goods, and personal effects
excluding vehicles, watercraft, aircraft and animals of Filipino
Nationals who have permanent residence status abroad and coming
back to the Philippines to settle for good may be accorded
with the privilege of tax and duty exemption pursuant to Section
105(1) of the Tariff and Customs Code, as amended by Executive
Order No. 206 dated June 30, 1987, and Section 169(4) of the
National Internal Revenue Code, subject however, to the following
conditions:
a. that the household goods and personal effects have been
used abroad for more than six (6) months and accompanying
them In their return or arriving within reasonable time which
barring unforeseen and fortuitous events in no case shall
exceed sixty (60) days before or after their return to the
Philippines;
b. that the household goods and personal effects shall neither
be In commercial quantities nor Intended for barter, sale
or hire and that the total dutiable value of which shall not
exceed ten thousand pesos
(P10,000.00);
c. that the 50% ad valorem duty across the board shall be
levied and collected on household goods and personal effects
(,except luxury Items) In excess of ten thousand pesos (P10,OOO.00);
d. that they have not previously received the benefit of tax
exemption within three hundred sixty five (365) days from
or "after the last exemption granted.
2. Household goods and personal effects
of former Filipino citizens who have acquired U.S. citizenship
and wish to come back to the Philippines to settle permanently
may be accorded with the privilege of duty and tax exemption
pursuant to Section 105(h) of the tariff and Custom Code,
as amended, and Section 169(5) of the National Internal Revenue
Code, subject, however, to the following conditions:
a. that the household goods and personal effects are In quantities
and of the class suitable to the profession, rank or position
of such person;
b. that the household goods and personal effects shall arrive
in the Philippines within reasonable time which barring unforeseen
circumstances in no case shall exceed ninety (90) days before
or after his return In the country;
c. that the household goods and personal effects are brought
from his former place of abode;
d. that the privilege of duty and tax exemption was never
granted to him before;
e. that change of residence is bona fide and is supported
by (he necessary immigration papers evidencing his coming
to the Philippines as a settler;
f. the article or articles involved are not vehicles, vessels
or aircraft or machineries or other similar articles for the
use In manufacture;
g. that the articles belong to him and were In his possession
before his departure from his former place of abode and are
brought Into the Philippines for his own use and not for barter
or sale or hire.
FSC 426-87
03 November 1987
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