10% Value-Added Tax Imported on Mosquito Coils
BIR Ruling No. 149-89 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 13, 1989
Full text
July 13, 1989 BIR RULING NO. 149-89 100 (a) 103 (c) 000-00 149-89 Gentlemen : This refers to your letter dated June 12, 1989 requesting a ruling as to whether imported mosquito coils are subject to the 10% value-added tax. In reply, please be informed that this Office, after a study has finally concluded that the articles, namely fertilizers, pesticides and herbicides, enumerated in Section 103(c) of the Tax Code, as amended by Executive Order No. 273, the sale or importation of which is exempt from VAT, are those which are used for agricultural purposes. The mosquito coils referred to by you although used to kill insects are not used for agricultural purposes; hence, they do not fall within the purview of Section 103(c) of the Tax Code, as amended. cdtech In view thereof, your query is answered in the affirmative. Very truly yours, (SGD.) JOSE U. ONG Commissioner
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