VAT Exemption on the Importation of "Raw Cane Sugar"
BIR Ruling No. 302-88 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 6, 1988
Full text
July 6, 1988 BIR RULING NO. 302-88 103 (b) 302-88 Gentlemen : In reply to your letter dated June 14, 1988, please be informed that this Office had already ruled that the term "raw cane sugar" include refined sugar. (Unnumbered BIR Ruling dated March 8, 1988) Accordingly, your clients' importation of refined sugar is exempt from the value-added tax pursuant to Section 103(b) of the Tax Code, as amended by Executive Order No. 273. cdt Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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