Request for Exemption from Value-Added Tax on Local Purchase of One (1) Unit 1995 Mitsubishi Strada Turbo 4WD

August 9, 1996 BIR RULING NO. 090-96 101 (a) 90-96 Adventist Development & Relief Agency P.O. Box 8015, Paraaque Metro Manila Attention: Mr . James Astelford Executive Director Gentlemen : This refers to your letter dated November 27, 1995 which was referred to this Office by the Department of Finance, relative to your request for exemption from the payment of value-added tax on your local purchase of one (1) unit 1995 Mitsubishi Strada Turbo 4WD. In reply, please be informed that your request cannot be granted for lack of legal basis. The local purchase of one (1) unit 1995 Mitsubishi Strada Turbo 4WD by Adventist Development & Relief Agency (ADRA), a private voluntary organization, is not covered by the exempt transactions under Section 103 of the Tax Code, as amended. Accordingly, it is subject to value-added tax imposed under Section 101(a) of the same code. casia Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue