VAT Imposed on the Engineering Consultation Services
BIR Ruling No. 079-88 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 8, 1988
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March 8, 1988 BIR RULING NO. 079-88 102 (a) 000-00 079-88 Gentlemen : In reply to your letter dated February 17, 1988, please be informed that your engineering consultation services are subject to the value-added tax pursuant to Section 102(a) of the Tax Code as amended by Executive Order No. 273. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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