VAT Imposed on the Purchase of Carpet for the New Mosque
BIR Ruling No. 311-88 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 13, 1988
Full text
July 13, 1988 BIR RULING NO. 311-88 100 000-00 311-88 S i r : This refers to your letter dated March 21, 1988 requesting exemption from the value-added tax on the purchase of 400 square meters of carpet for the New Mosque within the compound of the Cotabato City Polytechnic College, Gen. Luna St., Cotabato City. In reply, please be informed that your request cannot be granted for lack of legal basis. Although the carpet is to be purchased for religious purpose only, the same is not exempt from the value-added tax which is payable by the manufacturer or seller thereof. (Sec. 100, Tax Code, as amended by Executive Order No. 273) It may be stated that said transaction is not one of those exempt from VAT under Section 103 of the same Code. cdti Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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