Importation of Bibles Exempt from VAT
BIR Ruling No. 168-93 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 3, 1993
Full text
May 3, 1993 BIR RULING NO. 168-93 IMPORTATION OF BIBLES EXEMPT FROM VAT 103 (e) 000-00 168-93 Foursquare Bible College P.O. Box AC-111 Quezon City Attention: Ms . Amelia F . Ferrer Academic Dean This refers to your letter dated January 21, 1993, in effect, requesting exemption from the value-added tax on your shipment of bibles intended as gifts to your graduating students who will become pastors and ministers of churches. In reply, please be informed that pursuant to Section 103(f) of the Tax Code, as amended by Executive Order No. 273, the importation of books is exempt from the value-added tax. The word "book" as used therein is a general term and includes "bibles" This serves as your authority to effect the release from the Araneta Center Office of the aforesaid shipment of bibles without payment of the value-added tax. aisadc VICTOR A. DEOFERIO, JR. Deputy Commissioner of Internal Revenue
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