BIR Ruling [DA-218-00]

April 11, 2000 BIR RULING [DA-218-00] Sec. 109 (a) & (d) DA-218-2000 United Pharmachem Agrivet, Inc. 14 V. Ventura Street, Brgy, Balingasa Quezon City Attention: Ms . Loreta B . Alejandro Chief Accountant M a d a m : This refers to your letter dated June 24, 1999 stating that you are a domestic corporation engaged in the business of buying, selling and marketing at wholesale non-food agricultural products and animal feeds; and that you are also importing veterinary medicine, raw materials for feeds, assorted animal products, animal feed supplements, doxil products for animal use and assorted agricultural products. Based on the foregoing, you are requesting exemption from the value-added tax pursuant to Section 109(a) & (d) of the Tax Code of 1997. In reply, please be informed that under Section 4 of Republic Act No. 1556 otherwise known as the Livestock and Poultry Feeds Act, all persons engaged in the manufacture, importation, sale or distribution of feeds or feeding stuffs in the form of complete mixture, concentrates, supplements or ingredients shall first be registered with the Bureau of Animal Industry. Accordingly, you are requested to present your certificate of registration with the BAI pursuant to the aforementioned provisions of R.A. No. 1556 before your request for exemption from VAT may be granted by this Office. Very truly yours, (SGD.) SIXTO S. ESQUIVIAS IV Deputy Commissioner (Legal and Enforcement Group)