VAT Ruling No. 001-90

January 4, 1990 VAT RULING NO. 001-90 103 (1)-000-00-001-90 A.M. Sison, Jr. and Associates Law Office 14th Floor, Pacific Bank Bldg. 6776 Ayala Avenue, Makati Metro Manila Attention: Mr . Francisco C . dela Cruz, Jr . Tax Accountant S i r s : This refers to your letter dated January 19, 1989 requesting for a ruling on the nature of laboratory services which are exempt from the value-added tax. In reply, please be informed that the laboratory services that are exempt from the VAT pursuant to Section 103(l) of the Tax Code, as amended, and as implemented by Section 9 (b) (12) of Revenue Regulations No. 5-87 shall include those enumerated under Section 6.3 of Administrative Order No. 49-B series 1988 issued by the Department of Health (DOH), to wit: cdll (1) Routine Hematology (CBC) Hemoglobin mass concentration, Erythrocyte volume fraction (Hematocrit), Leucocyte number concentration (WBC) and Leucocyte type number fraction (differential count); (2) Routine urinalysis; (3) Routine fecalysis; (4) Gram staining; (5) Routine chemistry blood glucose, urea, urate, creatinine, cholesterol substrate concentration and total protein mass concentration; (6) Blood typing and cross matching, donor selection and blood collection for transfusion; (7) Special chemistry; (8) Special hematology; (9) Culture and sensitivity for bacteria; and (10) Other laboratory examinations which a clinical laboratory may be permitted by the DOH to perform pursuant to said Administrative Order. Please be guided accordingly. prcd Very truly yours, JOSE U. ONG Commissioner of Internal Revenue