Lyndon Alejandro's Farm

August 9, 2017 BIR RULING NO. 361-2017 Section 105, NIRC; Section 1, Revenue Bulletin 01-03 Lyndon Alejandro's Farm 875 Bldg. 1, M.H. del Pilar, Dampol 1st, Pulilan, Bulacan Attention: Mr. Lyndon C. Alejandro Proprietor Gentlemen : This refers to your letter dated September 18, 2012 requesting the Bureau of Internal Revenue for a "Special Ruling'' exempting Lyndon Alejandro's Farm from Value-Added Tax on purchase of services. It is represented that Lyndon Alejandro's Farm with Taxpayer's Identification No. ____________, is registered with the Department of Trade and Industry as evidenced by a Certificate of Business Name Registration issued on June 5, 2012 and that it imports from other countries the following frozen meat products: 1. Chicken Leg Quarter/Chicken Thigh Meat/Chicken Drumstick 2. Chicken Mechanically Debone Meat (Mechanically Separated Meat) 3. Pork Liver/Hearts/Kidneys (offals) 4. Pork head Meat 5. Pork Trimmings 6. Pork Cheek Meat 7. Pork Tongue Root trimmed 8. Pork Jowls 9. Pork Brisket Bones/Breast Bones/Rosary bones/Neck Bones/Riblets 10. Pork Picnic Shoulder/Pork Ham Leg 11. Pork Bellies 12. Pork Lacones 13. Pork Ear drum with Pate or Pork masked 14. Pork Cutting Fats/Minced Fats/Ham Fats 15. Pork Skins 16. Pork Oyster Pieces/Ham End/Buckeyes/Sirloins 17. Beef Livers/Hearts/Tripes (offals) 18. Beef Forequarters 19. Beef Trimmings In reply, please be informed that this Office cannot issue a ruling on the above matter as the request is not accompanied by complete documents and information sufficient to allow this Office to rule on the legal issue at hand. Thus, your request is considered as a ''No-Ruling Area" pursuant to Section 2 (t) of Revenue Bulletin No. 1-2003, which provides viz. : " Sec. 2. List of No-Ruling Areas. The following shall hereby be construed and identified as "No-Ruling Areas." xxx xxx xxx u) Request for rulings that are not accompanied by complete documents or information as provided in Revenue Memorandum Circular Nos. 39-2001 and 14-2001, Revenue Memorandum Order Nos. 32-2001, and 1-2000 in relation to BIR Form 0901 or where the relevant regulations or issuances specify." Hence, this Office declines to make a ruling thereon. Please note that application/requests for confirmatory rulings must comply with Sections 4 and 5 of Revenue Memorandum Order No. 9-2014. Attached is a copy of the said Order for your reference. Very truly yours, (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue