Enhancement of On-Site Assistance to Workers of the Regional Labor Centers

May 14, 1990 VAT RULING NO. 137-90 Datagraphics Inc. Doa Virginia Bldg. Orense St. cor. Del Carmen St. Guadalupe, Makati Metro Manila Attention: Mr . Antonio Inocentes Vice-President Finance S i r s : In connection with your application for the zero rating of your sale of goods to the US Embassy Employees Association, please be informed that the transaction undertaken by said association is outside the scope of the tax exemption privilege enjoyed by United States Embassy. Such being the case, their transaction will neither qualify for exemption nor zero rating but is subject to 10% VAT pursuant to Section 100(a) of the Tax Code, as amended. Very truly yours, JOSE U. ONG Commissioner of Internal Revenue