BIR Ruling [UN-173-94]
BIR Ruling [UN-173-94] • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jun 2, 1994
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June 6, 1994 BIR RULING [UN-173-94] Rev. Caesar de Santis St. Jerome Emiliani & St. Susana Parish Commerce Avenue, New Alabang Village Muntinlupa, Metro Manila Reverend Father : This refers to your letter dated April 20, 1994 to Ms. Concepcion Kimpo, Department of Finance, Manila which was indorsed to this Office on April 26, 1994 requesting exemption from the payment of the 10% VAT on your shipment of one (1) wood case of awning, a donation to your church from Italy which arrived in Manila on February 24, 1994. In reply thereto, please be informed that your request can not be granted for lack of legal basis. Your shipment of one (1) wood case of awning is subject to the 10% VAT pursuant to Section 101(a) of the Tax Code, as amended. (BIR Ruling No. 262-89 dated December 15, 1989) Very truly yours, ALICIA P. CLEMENO Acting Assistant Commissioner Legal Service
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