Exemption of the Sale of Fresh and Cooked Dog Food from VAT

February 11, 1988 BIR RULING NO. 039-88 103 (c) 000-00 039-88 Gentlemen : This refers to your request for a ruling whether as a manufacturer of fresh and cooked dog foods, you are exempt from the value-added tax. It is represented that in the manufacture of fresh and cooked dog foods, you use agricultural by-products such as soya beans, chicken heads, organs, fish, animal and poultry feeds as raw materials; and that all of such raw materials fall under the category of agricultural products. In reply, please be informed that pursuant to Section 103(c) of the Tax Code, as amended by Executive Order No. 273, your sale of fresh and cooked dog food which fall within the purview of animal feeds, is exempt from the value-added tax. aisadc Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner