BIR Ruling [DA-553-04]
BIR Ruling [DA-553-04] • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Nov 5, 2004
Full text
November 5, 2004 BIR RULING [DA-553-04] Section 109 (c) DA-082-97 Marisa E. Martinez 1284 Mataas na Lupa Street Malate, Manila 1004 M a d a m : This refers to your letter dated July 29, 2004 requesting clarification as to whether or not trading of copra cake is exempt from the Value-Added Tax. It is represented that you are planning to engage in the trading of copra cake; that it is one of the ingredients of animal feeds; and that your prospective customers are those in the piggery business who are VAT exempt since hogs are classified under agricultural products. In reply, please be informed that pursuant to Section 109 (c) of the Tax Code of 1997, sale of copra cake which has been placed in the category of agricultural food products in its original state is exempt from VAT in all stages of sale and distribution. This ruling is being issued on the basis of foregoing facts as represented. However, if upon investigation it shall be disclosed that the facts are different, then this ruling shall be considered null and void. Very truly yours, Commissioner of Internal Revenue By: (SGD.) JOSE MARIO C. BUAG Deputy Commissioner Legal and Inspection Group
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