Taxability of Printed Invitation Forms, Programs, and Leaflets
BIR Ruling No. 531-88 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 8, 1988
Full text
November 8, 1988 BIR RULING NO. 531-88 100-00 000-00 531-88 S i r : This refers to your letter dated November 3, 1988 requesting a ruling on the taxability of printed invitation forms, programs, and leaflets describing the scope of the Asian Pacific Lawyers Association annual convention in Hawaii in January, 1989. In reply, please be informed that since invitation forms, programs and leaflets describing the scope of the lawyers' convention in Hawaii are without commercial value, they do not have a "gross selling price" upon which the value-added tax could be imposed as contemplated in Section 2(k) of Revenue Regulations No. 5-87.Such being the case, they are not subject to VAT pursuant to Section 100 of the Tax Code. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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