Sympa International Consolidated Corp.
BIR Ruling [DA-042-07] • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jan 26, 2007
Full text
January 26, 2007 BIR RULING [DA-042-07] Section 109 (c); DA-071-2006 Sympa International Consolidated Corp . 678 Gen. Malvar Street, Malate, Manila Attention: Ms. Lily Ong Comptroller Gentlemen : This refers to your letter dated September 20, 2006 requesting for a ruling on the applicability of the value-added tax on your sale of roasted whole beans and grinded coffee that are packed in ordinary paper, plastic or aluminum foil bags specially for the brands MR. COFFEE and BELLAROMA COFFEE. In reply, please be informed that pursuant to Section 109 (c) of the Tax Code of 1997, sale of roasted whole beans and grinded coffee which have been placed in the category of agricultural food products in their original state, is exempt from VAT in all stages of sale and distribution. This ruling is being issued on the basis of foregoing facts as represented. However, if upon investigation it shall be disclosed that the facts are different, then this ruling shall be considered null and void. Very truly yours, (SGD.) JAMES H. ROLDAN Assistant Commissioner Legal Service
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