BIR Ruling [UN-151-94]
BIR Ruling [UN-151-94] • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • May 4, 1994
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May 16, 1994 BIR RULING [UN-151-94] Surface Finish Systems Industries, Inc. 37-C New York Street Cubao, Quezon City Attention: Ms . Lovelina S . Sabile M a d a m : This refers to your letter dated December 17, 1992 requesting for a confirmation of your opinion that your sales to Swedish Match Philippines, Inc. (SMPI) is exempt from value-added tax. It is represented, that SMPI is a BOI-registered manufacturer and exporter of Feudor and Cricket disposable lighters exporting 90% of its products; while your company, also a BOI-registered firm, is one of SMPI's sub-contractors primarily engaged in printing the top caps of Feudor/Cricket disposable lighters. In reply, please be informed that pursuant to Revenue Regulations No. 2-88 your company's sub-contracting services to SMPI is exempt from VAT. (VAT Ruling No. 103(u)-098-92) cdtech Very truly yours, ALICIA P. CLEMENO Acting Asst. Commissioner (Legal Services)
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