Sale or Importation of Certain Feeds/Ingredients and Agricultural Food Products Exempt from the Value-Added Tax
BIR Ruling No. 053-96 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 24, 1996
Full text
April 24, 1996 BIR RULING NO. 053-96 103 (c) & (d) 000-00 053-96 GB Kaindoy Customs Brokerage Rm. 711 BPI Building Plaza Cervantes, Binondo M a n i l a Attention: Ms . Jocelyn Nuez Treasurer Gentlemen : In reply to your letter dated February 26, 1996, please be informed that pursuant to Section 103 (c) and (d) of the Tax Code, as amended by R.A. 7716, the sale or importation of the following feeds/ingredients and agricultural food products is exempt from the value-added tax, to wit: LLpr 1. Skim Milk Powder Feed Grade 5. Choline Chloride 2. Buttermilk Powder Feed Grade 6. Furazolidone 3. Feed Oats 7. Sulfamethazine 4. Feed Barley Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue
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