Importation and Sale of Certain Articles Exempt from the Value-added Tax Under Section 103(c) of the Tax Code
BIR Ruling No. 341-87 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 3, 1987
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November 3, 1987 BIR RULING NO. 341-87 103 (c) 000-00 341-87 Gentlemen : In reply to your letter dated October 23, 1987, please be informed that starting January 1, 1988, your importation and sale of the following: 1. Fish Meal 2. Meat and Bone Meal 3. Dicalcium Phosphate 4. Soy Bean Meal 5. Whole Oats Feed Grade 6. Jockey Oats Feed Grade 7. Barley Feed Grade 8. Bun Peas Feed Grade 9. Green Peas Feed Grade 10. L-Lysine 11. DL-Methionine 12. Sulfamethazine 13. Furazolidone 14. Whey Powder Feed Grade 15. Skim Milk Powder Feed Grade 16. Buttermilk Powder Feed Grade is exempt from the value-added tax pursuant to Section 103(c) of the Tax Code, as amended by Executive Order No. 273. iatdc Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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