10% VAT on the Shipment of Multi-Channel Music Link
BIR Ruling No. 167-88 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 3, 1988
Full text
May 3, 1988 BIR RULING NO. 167-88 101 (a) 000-00 167-88 Gentlemen : This refers to your letter dated April 19, 1988 requesting a ruling that your shipment of multi-channel music link which arrived on February 9, 1988 be exempt from value-added tax. It is represented that said article was donated by SEGECA, Germany, an agency that helps church-related, charitable and social institutions with purchasing and marketing activities, to assist you in restoring the destroyed facilities of radio veritas. In reply, I regret to inform you that your request for VAT exemption of the aforesaid importation of the multi-channel music link cannot be granted for lack of legal basis. Pursuant to Section 101(a) of the Tax Code, as amended by Executive Order No. 273, your said importation is subject to the value-added tax of 10% based on the total value used by the Bureau of Customs in determining tariff and customs duties, plus customs duties, excise tax, if any, and other charges, such tax to be paid by the importer prior to the release of such goods from customs custody. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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