BIR Ruling No. 249-14

June 30, 2014 BIR RULING NO. 249-14 Sec. 2 (u), Rev. Bulletin No. 1-2003 Sanno Philippines Manufacturing Corporation Special Export Processing Zone Gateway Business Park Brgy. Javalera, Gen. Trias, Cavite, Philippines Attention: Ms. Corazon B. Labrador Authorized Representative Mr. Tomiro Tanaka President Gentlemen : This refers to your letter dated May 13, 2013 stating that SANNO PHILIPPINES MANUFACTURING CORPORATION (SPMC) is a 100% Japanese owned and PEZA-registered company established last October 25, 1999 and is engaged in electroplating of connectors for electronic application; that SPMC, as a PEZA-registered company, it was certified as VAT-zero rated; that as a plating company, it is using petroleum products (gasoline/diesel) to run the machines but all suppliers/dealers of petroleum products located outside PEZA zoned are passing on the 12% VAT to their PEZA registered customers; and that you would like clarifications on your following questions: "1. Is it proper that VAT was pass-on by the suppliers to us? 2. Can we claim/refund the Input VAT to BIR?" In reply please be informed that this Office cannot issue a definitive ruling or opinion on your questions in as much you have not submitted any document necessary for this Office to evaluate and address your query. Since there are no verifiable document/s submitted to substantiate your representations, it is deemed to fall under "No-Ruling Areas'' pursuant to Revenue Bulletin No. 1-2003 dated July 14, 2003, specifically Section 2 (u) which provides: "Section 2. List of No-Ruling Areas . The following shall hereby be construed and identified as "No-Ruling Areas": xxx xxx xxx u) Request for rulings that are not accompanied by complete documents or information as provided in Revenue Memorandum Circular Nos. 39-2001 and 14-2001, Revenue Memorandum Order Nos. 32-2001, and 1-2000 in relation to BIR Form 0901 or where the relevant regulations or issuances specify." This is, however, without prejudice to your filing of a new request for ruling with all the necessary documents. AaHcIT Very truly yours, (SGD.) KIM S. JACINTO-HENARES Commissioner Bureau of Internal Revenue