10% VAT Exemption on the Importation of Industrial Salt

June 29, 1988 BIR RULING NO. 280-88 103 (b) 000-00 280-88 Gentlemen : This refers to your letter dated June 24, 1988, in effect, requesting a ruling that your importation of industrial salt is exempt from the value-added tax. It is only represented that industrial salt is neither iodized (enriched with iodine) nor refined (subjected to refining/purification process) but plain salt like the Fujian salt which has been classified as ordinary salt pursuant to BIR Ruling No. 162(c)-118-8b-141-86. In reply, please be informed that based on the aforesaid representation and in view of the Commissioner's letter to the President of the Philippine Association of Supermarket, Inc., dated November 3, 1987, your importation of industrial salt, alternatively known as table salt, which is neither iodized nor refined, is exempt from value-added tax of 10% pursuant to Section 103(b) of the Tax Code, as amended. aisadc This serves as your authority to secure the release of the aforesaid importation from customs custody without the payment of the 10% VAT. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner