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Extended Period of Suspension of Payment of the Increase in Tax on Gross Sales of Rice and Corn

Letter of Instructions No. 1506 • Presidential Issuances • Letters of Instructions • Dec 29, 1985

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May 3, 1988 VAT RULING NO. 119-88 103 (w)-000-00-119-88 Mr. Edgardo de Mesa Manager SNAJE Trading 243 Interior Gen. Luis St. Novaliches, Quezon City S i r : In reply to your letter dated April 21, 1988, please be informed that on the basis of your representation that your annual gross receipts do not exceed P200,000, you are exempt from VAT but are subject to 2% tax. You may, however, volunteer to register as a VAT taxpayer and be covered by the VAT system. cdta Very truly yours, VICTOR A. DEOFERIO, JR. Deputy Commissioner

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