BIR Ruling [UN-024-94]
BIR Ruling [UN-024-94] • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jan 20, 1994
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January 21, 1994 BIR RULING [UN-024-94] Ms. Josephine Darang Phil. Daily Inquirer Manila M a d a m : This refers to your letter dated December 29, 1993, in effect, requesting for a confirmation of your opinion that the importation of books donated by Vox Populi Mariae Mediatrici of Santa Barbara, California, in favor of the Filipino people thru the Roman Catholic Archbishop of Manila, is exempt from value-added tax. aisadc In reply thereto, please be informed that pursuant to Section 103(f) of the Tax Code, as amended, stating "SEC. 103 Exempt Transactions The following shall be exempt from the value-added tax: xxx xxx xxx (f) . . . importation or sale of books, and any newspaper, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisements." the importation of books is exempt from value-added tax. Such being the case, the books donated by Vox Populi Mariae Mediatrici of Santa Barbara, California, thru the Archbishop of Manila shall be exempt from value-added tax. (BIR Ruling No. 051-88) cd Very truly yours, JAIME M. MAZA Assistant Commissioner (Legal Service)
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