Applicability of VAT on Washed and Refined Sugar
BIR Ruling No. 316-88 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 13, 1988
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July 13, 1988 BIR RULING NO. 316-88 100 (a) 000-88 316-88 Gentlemen : This refers to your letter dated May 20, 1988 requesting in behalf of your client, Jemaro Marine and Agricultural Products (JEMARO), a ruling regarding the applicability of Value-added Tax (VAT) on washed and refined sugar. In reply, please be informed that this Office ruled that the term "raw cane sugar" includes refined sugar and hence, exempt from the value-added tax, pursuant to Section 103(b) of the Tax Code, as amended by Executive Order No. 273. This Office does not see any reason why washed sugar should not also be included among the products falling under the definition of "raw sugar cane". Accordingly, as trader and commission agent of washed and refined sugar, your client, JEMARO, is not subject to the 10% value-added tax imposed by section 100(a) of the Tax Code, as amended. aisadc Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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