BIR Ruling [UN-095-94]
BIR Ruling [UN-095-94] • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 14, 1994
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March 15, 1994 BIR RULING [UN-095-94] Tudor Marketing 4 Granada Street Quezon City Attention: Mr . Anthony Juansing Proprietor Gentlemen : This refers to your letter dated December 7, 1993, requesting for exemption from the value-added tax of your importation of fresh fruits in accordance with the import liberalization program under Central Bank Circular Nos. 1127 and 1128. In reply, please be informed that pursuant to Section 103 (b) of the Tax Code, as amended by E.O. No. 273, such importation is exempt from the value-added tax imposed by Section 101 (a) of the same Code. (VAT Ruling 116-88 April 30, 1988) cdtech Very truly yours, ALICIA P. CLEMENO Head, Revenue Executive Assistant Officer-in-Charge (Legal Service)
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