BIR Ruling [DA-219-99]
BIR Ruling [DA-219-99] • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Apr 12, 1999
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April 12, 1999 BIR RULING [DA-219-99] Daunaire Engineering Services Unit A BNT Bldg. Real St., cor. 4th St. Talon, Las Pias, M. M. Quezon City Attention: Mr . Epifanio A . Alcantara, Jr . General Manager Gentlemen : This refers to your letter dated November 12, 1998 requesting exemption from VAT on your sales of goods and services to the Australian Embassy in connection with the repiping of its chilled water air conditioning system. It appears that the Australian Embassy was granted by this Office exemption from the ad-valorem tax and VAT on its local purchases of goods and services on the basis of reciprocity. (BIR Ruling No. DA-117-96 dated March 25, 1996) Such being the case, you shall not bill the Australian Embassy the 10% VAT on your sale of goods and services to the latter because the said transaction is exempt from VAT pursuant to Section 109(q) of the Tax Code of 1997. Cdphil Very truly yours, Commissioner of Internal Revenue By: (SGD.) SIXTO S. ESQUIVIAS IV Deputy Commissioner (Legal & Enforcement Group)
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