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10% VAT on the Sale of Refined Sugar

BIR Ruling No. 184-89 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Aug 28, 1989

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August 28, 1989 BIR RULING NO. 184-89 101 (a) 302-88 184-89 Gentlemen : This refers to B.I.R. Ruling No. 302-88 dated July 6, 1988 exempting your client's importation of refined sugar from the value-added tax. In connection therewith, please be informed that the aforesaid B.I.R. Ruling is considered revoked pursuant to the Memorandum dated May 5, 1989 of this Office duly approved by the Secretary of Finance. Accordingly, effective September 1, 1989, the importation of refined sugar will be subject to 10% value-added tax imposed by Section 101(a) of the Tax Code, as amended by Executive Order No. 273. cd Very truly yours, (SGD.) JOSE U. ONG Commissioner

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