VAT Exemption on the Printing of Textbooks
BIR Ruling No. 285-88 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 29, 1988
Full text
June 29, 1988 BIR RULING NO. 285-88 103 (f) 000-00 285-88 S i r : This refers to your letter dated February 1, 1988, in effect, requesting as to whether the printer of textbooks can bill you to 10% value-added tax on your orders and purchases of textbooks from them. In reply, please be informed that pursuant to Section 9 of Revenue Regulations No. 5-87, the persons making the exempt sale of goods or services shall not separately bill any output tax to his customers because the said transaction is not subject to VAT. Accordingly, since printing of books is exempt from the value-added tax [Sec. 103(f) Tax Code, as amended], the printer from whom you order and buy textbooks, cannot bill you the 10% value-added tax. cdt Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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