Non-Inclusion of VAT on the Billing by NEDA's APO Production Unit
BIR Ruling No. 500-88 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 14, 1988
Full text
October 14, 1988 BIR RULING NO. 500-88 103 (b) 285-88 500-88 Gentlemen : This refers to your letter dated September 8, 1988 requesting a ruling whether NEDA's APO Production Unit, which prints your books and publications is correct in adding the VAT in their billings of printing costs to you. In reply, please be informed that on the basis of your representation that your books and publications appear, at regular intervals and not devoted principally to the publication of advertisements, the printing thereof is exempt from VAT. Such being the case, the billing by NEDA's APO Production Unit should not include the VAT. cdta Very truly yours, (SGD.) EUFRACIO D. SANTOS Deputy Commissioner
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