BIR Ruling [DA-071-06]
BIR Ruling [DA-071-06] • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 1, 2006
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March 1, 2006 BIR RULING [DA-071-06] Section 109 (c) DA-082-97 Topskill Consultancy Services Rm. 304 Borja Bldg., 645 Rizal Ave., Sta. Cruz, Manila Attention: Ms. Cynthia Ang Gentlemen : This refers to your undated letter requesting 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. 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. EHSADa Very truly yours, (SGD.) JAMES H. ROLDAN Assistant Commissioner Legal Service
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