Exemption of the Importation of Xylene from VAT
BIR Ruling No. 133-88 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 11, 1988
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April 11, 1988 BIR RULING NO. 133-88 103 (c) 000-00 133-88 Gentlemen : This refers to your letters dated March 29 and April 7, 1988 requesting that your importation of Xylene be exempt from the value-added tax. It is represented that you are a company engaged in the sale and distribution of Xylene, a raw material used in the manufacture of pesticides such as Thiodan 35 EC, Decis 2.5 EC, etc; that you will sell Xylene exclusively to manufacturers of pesticides; that you will pay the corresponding value-added tax in case you will sell Xylene to non-manufacturers of pesticides; and that your sale of Xylene both to manufacturers and non-manufacturers of pesticides will be recorded in your books of accounts. In reply, please be informed that your importation of Xylene to be used as raw material in the manufacture of pesticides is exempt from the value-added tax pursuant to Section 103(c) of the Tax Code as amended by Executive Order No. 273. This serves as your authority for the release from customs custody your importation of 79.161 MT of Xylene which arrived in Batangas Port on or about April 5-6, 1988 on board the vessel S/S Shoryu Maru without payment of the value-added tax. cdtech Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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