BIR Ruling [DA-138-00]

March 7, 2000 BIR RULING [DA-138-00] Sec. 109 (C) DA-138-2000 Daily Harvest Asia Pacific, Inc . 21st Railroad St., Port Area Manila Attention: Mr . Singker Siahetiong General Manager Gentlemen : This refers to your letter dated January 21, 2000 which was referred to this Office by the Regional Director of Revenue Region No. 6, Manila, requesting for a ruling to the effect that your importation of 1,800 cartons Iranian Seedless Sultana Raisin is exempt from VAT. It is represented that Iranian Sultana Raisin is a small, sweet seedless raisin of a kind originally produced in Asia Minor; and that it has undergone a simple process of sun drying with no additives or preservatives added. In reply, please be informed that raisins are still fruit (grapes) products in their original state since the process of redrying under which they have undergone is still classified as simple process of preparation or preservation for the market. Such being the case, your aforesaid importation in bulk of Iranian Seedless Sultana Raisin is covered by B/L No. BAB/ML/010 is exempt from VAT pursuant to Section 109(C) of the Tax Code of 1997. (VAT Ruling No. 193-98 and 095-90) This ruling is being issued on the basis of the foregoing facts as represented. However, if upon investigation, it will be disclosed that the facts are different, this ruling shall be considered null and void. prcd Very truly yours, Commissioner of Internal Revenue By: (SGD.) SIXTO S. ESQUIVIAS IV Deputy Commissioner (Legal and Enforcement Group)