BIR Ruling [DA-038-01]
BIR Ruling [DA-038-01] • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 9, 2001
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March 9, 2001 BIR RULING [DA-038-01] 109 (d) 015-91 Leads Agri Products Corporation Unit 1709 Cityland Herrera Tower Herrera cor. Valero Streets Salcedo Village, Makati City Attention: Mr . Larry L . Olacvar Officer-In-Charge Gentlemen : This refers to your letter dated May 22, 2000 addressed to the Department of Finance which was referred to this Office on May 23, 2000, requesting for VAT exemption on your importation of fertilizer, particularly described as follows: Nutri F 21-21-21+TE (MEGA F 21+TE) 25 kg Net Woven Polypropylene and that Mega F-21 (21-21-21) is registered with the Fertilizer and Pesticide Authority. In reply, please be informed that pursuant to Section 109(d) of the Tax Code of 1997, sale or importation of fertilizers ; seeds, seedlings and fingerlings; fish, prawn, livestock and poultry feeds, including ingredients, whether locally produced or imported, used in the manufacture of finished feeds (except specialty feeds for race horses, fighting cocks, aquarium fish, zoo animals and other animals generally considered as pets) are exempt from the value-added tax. (Emphasis ours) ESCcaT Such being the case, your importation of fertilizer, Nutri F 21-21-21+TE (MEGA F 21+TE) 25 kg Net Woven Polypropylene, is exempt from value-added tax. (VAT Ruling 015-91 dated March 19, 1991) Very truly yours, Commissioner of Internal Revenue By: (SGD.) LILIAN B. HEFTI Deputy Commissioner Legal and Inspection Group
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