10% VAT Imposed on the Importation of Alltech Feed Products
BIR Ruling No. 109-88 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 17, 1988
Full text
March 17, 1988 BIR RULING NO. 109-88 101 (a) 000-00 109-88 Gentlemen : This refers to your letter dated February 24, 1988 requesting a ruling on whether or not the importation of alltech feed products is exempt from the value-added tax. Brochures submitted show that said products are not animal feeds but additions to feeds to lower acidity, improved feed consumption, better digestion and restoration of electrolytes. Such being the case, your importation of alltech feed products is subject to 10% value-added tax imposed under Section 101(a) of the Tax Code as amended by Executive Order No. 273, notwithstanding the fact that such products are registered with the Animal Feed Control Division of the Bureau of Animal Industry. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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