Exemption of Chemicals Which are Imported on a Regular Basis from VAT
BIR Ruling No. 140-88 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 18, 1988
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April 18, 1988 BIR RULING NO. 140-88 103 (c) 000-00 140-88 Gentlemen : This refers to your letter dated March 9, 1988, in effect, requesting a ruling that your importation of the following, viz: 1. Phonylsulfonate CA 2. Emulsogen EL 3. Sapogenat T-130, T-180, T-300 4. Arkopal N-100 5. BHT Technical 6. Beta Pinene be exempt from the value-added tax. You have certified that the above chemicals which are imported on a regular basis are being used in the preparation and manufacture of agricultural pesticides. Such being the case, the aforesaid imported articles are 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 authority for the release from customs custody of your aforesaid importation without payment of the value-added tax. cdtech Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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