10% VAT Imposed on Disposable Ballpens and Pencils
BIR Ruling No. 099-88 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 16, 1988
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March 16, 1988 BIR RULING NO. 099-88 103 000-00 099-88 Gentlemen : This refers to your letter dated January 27, 1988 requesting clarification whether disposable ballpens and pencils are subject to value-added tax (VAT) In reply, please be informed that since disposable ballpens and pencils are not included in the list of VAT-exempt articles under Section 103 of the Tax Code, as amended by Executive Order No. 273, they are subject to the value-added tax of 10% pursuant to Section 100 of the same Code. aisadc Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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