BIR Ruling [DA-092-97]
BIR Ruling [DA-092-97] • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 7, 1997
Full text
March 7, 1997 BIR RULING [DA-092-97] Simon Enterprises, Incorporated 820-834 Romualdez St. Ermita, Manila Attention: Atty . Isidro Gamutan Legal Counsel Gentlemen : This refers to your letter dated January 6, 1997 requesting for confirmation of your opinion that your importation and sale of animal feeds are exempt from value-added tax. It is represented that SIMON ENTERPRISES, INCORPORATED is a domestic corporation engaged in the importation and trading of animal feeds, among others. In reply, please be informed that under BIR Ruling Nos. 14-96 and 53-96, we have already ruled that pursuant to Section 103(c) and (d) of the Tax Code, as amended, the importation and the direct selling thereof to various dealers/traders and end-users of the following animal feeds and agricultural products are exempt from value-added tax: LLjur 1. Soy bean meal 2. Fish meal 3. Meat and bone meal 4. Canola meal 5. Mono-dicalcium phosphate 6. Dicalcium phosphate 7. Whey powder feed grade 8. Skim milk replacer-Supermel 9. Atemia brine shrimp egg 10. L-lysine 11. DL-Methionine 12. Feed wheat 13. Green peas 14. Soy bean grain 15. Skim milk powder feed grade 16. Buttermilk powder feed grade 17. Feed oats 18. Feed barley 19. Choline chloride 20. Furazolidone 21. Sulfamethazine Very truly yours, ALICIA P. CLEMENO Assistant Commissioner (Legal Service) By: ALICIA L. TOMACRUZ Head Revenue Executive Assistant (Legal Service)
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.