Exemption of the Importation of References and Library Books, Children's Books, and Dictionaries from VAT
BIR Ruling No. 009-88 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 28, 1988
Full text
January 28, 1988 BIR RULING NO. 009-88 103 (f) 000-00 009-88 Gentlemen : This refers to your letter dated January 4, 1988 requesting for a certification that your importation of references and library books, children's books, and dictionaries from Somali Corporation, 245 Fifth Avenue, New York, U.S.A. is exempt from the Value-Added Tax pursuant to Executive Order No. 273. cd In reply, please be informed that pursuant to Section 103(f) of the Tax Code as amended by Executive Order No. 273 stating xxx xxx xxx "(f) Printing, publication, importation or sale of books and any newspaper, magazines, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisement." your importation of the aforesaid articles covered by Bills of Lading Nos. 199307, 162201, 162199 and 162200 is not subject to the Value-Added Tax. This serves as authority for the release of the aforesaid articles from customs custody without the payment of the Value-Added Tax. cdta Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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