Exemption of the Importation of Lechonmix from VAT

May 3, 1988 BIR RULING NO. 172-88 103 (c) 000-00 172-88 Gentlemen : This refers to your letter dated February 26, 1988 requesting a ruling as to whether your importation of Lechonmix is subject to the value-added tax. Brochures and sample submitted show that Lechonmix is a piglet feed concentrate used in the formulation of feed rations for young pigs seven (7) days old up to weaning; and that the use of Lechonmix does away with the need to incorporate skimmed milk, whey powder, L-Lysine, DL-Methionine, Fish meal and Bone meal in the piglet diet. In reply, please be informed that based on the foregoing, Lechonmix is considered an animal feed; hence, your importation of the same is exempt from the value-added tax pursuant to Section 103(c) of the Tax Code as amended by E.O. No. 273. cdta Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner