Exemption of Dog Food Made of Chicken Heads Ground from VAT
BIR Ruling No. 134-88 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 11, 1988
Full text
April 11, 1988 BIR RULING NO. 134-88 103 (3) 039-88 134-88 Gentlemen : This refers to your letter dated January 15, 1988 in effect, requesting a ruling as to whether your client's product which is dog food made of chicken heads ground together and frozen with no other additives used, is exempt from the value-added tax; and if so, as to whether it is subject to the 2% rate of tax imposed under Section 112 of the Tax Code, as amended. In reply, please be informed that pursuant to Section 103(c) of the Tax Code, as amended by Executive Order No. 273, your sale of dog food which falls within the purview of animal feeds, is exempt from the value-added tax. (BIR Ruling No. 039-88) Likewise, the same is not subject to the 2% tax imposed under Section 112 of the same Code. cdta Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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