VAT Exemption on the Importation of Auditory Training Equipment
BIR Ruling No. 218-88 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 27, 1988
Full text
May 27, 1988 BIR RULING NO. 218-88 101 (a) 010-88 218-88 Gentlemen : This refers to your letter dated April 19, 1988 requesting a ruling that your importation of sixty-seven (67) pieces of auditory training equipment donated by Christoffel-Blindenmission, a benevolent charitable institution in Germany, is exempt from value-added tax. In reply, please be informed that based on your representation that said importation, which is covered by Lufthansa Airwaybill No. 221-5685-2301, will be used actually, directly and exclusively for educational purposes by that School; that said school is a non-stock and non-profit educational institution duly registered with the Securities and Exchange Commission; and that it is conducting a rehabilitation instruction for the deaf and dumb, your request for exemption is hereby granted, pursuant to Article XIV, Section 4, paragraph 3 of the 1987 Constitution. cdti This serves as your authority for the release of the aforesaid importation from customs custody without the payment of the value-added tax. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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