BIR Ruling [DA-184-03]
BIR Ruling [DA-184-03] • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jun 11, 2003
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June 11, 2003 BIR RULING [DA-184-03] Sec. 109 094-97 G.E. Asia Int'l Export Corp. 1321 Mactan St., Paraaque City Attention: Mrs. Virginia S. Castro Corporate Secretary Gentlemen : This refers to your letter dated May 19 and 26, 2003 requesting in effect for a ruling that your export sales of marine and agricultural products in their original state are exempt from VAT. In reply, please be informed that Section 109(c) of the Tax Code of 1997 provides that the sale or importation of agricultural and marine food products in their original state shall be exempt from the value-added tax. Accordingly, your export sales of marine and agricultural food products such as crabs and bananas are exempt from the value-added tax imposed under Section 106 of the Tax Code of 1997. 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, then this ruling shall be considered null and void. cEAIHa Very truly yours, Commissioner of Internal Revenue By: (SGD.) JOSE MARIO C. BUAG Deputy Commissioner Legal & Inspection Group
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