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Exemption of Products Called Toximul H and Toximul D from VAT

BIR Ruling No. 098-88 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 16, 1988

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March 16, 1988 BIR RULING NO. 098-88 103 (f) 000-00 098-88 Gentlemen : This refers to your letter dated February 18, 1988 in effect requesting that your products called Toximul H and Toximul D be exempt from the value-added tax. It is represented that Toximul H and Toximul D are agro adjuvants which are blends of calcium sulfonate and non-ionic surfactants and which are used solely for the formulation of pesticides. Such being the case, said products are exempt from the value-added tax pursuant to Section 103(c) of the Tax Code, as amended by Executive Order No. 273. cdtech Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner

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