BIR Ruling [DA-185-97]

April 18, 1997 BIR RULING [DA-185-97] L. Natividad Poultry Farms Sitio Patiis, San Mateo Rizal Attention: Mr . Julian A . Natividad Gentlemen : This refers to your letter requesting confirmation of your opinion that your importation of Choline Chloride 60% is exempt from value-added tax. It appears from the Certification issued by the Bureau of Animal Industry (BAI) that Choline Chloride 60% is a feed supplement used in the formulation of livestock, poultry and aquaculture feeds. In reply, please be informed that pursuant to Section 103 (d) of the Tax Code, as further amended by R.A No. 8241, pertinent portion of which reads: "Sec. 103. Exempt Transactions . The following shall be exempt from the value-added tax: xxx xxx xxx (d) Sale or importation of fertilizers, seeds, seedlings, and fingerlings; fish prawn, livestock and poultry feeds, including ingredients, whether locally produced or imported, used in the manufacture of finished feeds (except specialty feeds for race horses, fighting cocks, aquarium fish, zoo animals and other animals generally considered as pets);" xxx xxx xxx your importation of Choline Chloride 60% is exempt from value-added tax. (BIR Ruling No. 014-96 dated February 19, 1996) Very truly yours, ALICIA P. CLEMENO Assistant Commissioner (Legal Service) By: ALICIA L. TOMACRUZ Head Revenue Executive Assistant (Legal Service)