VAT Ruling No. 002-02
VAT Ruling No. 002-02 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Jan 10, 2002
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January 10, 2002 VAT RULING NO. 002-02 Section 109 (c) BIR Ruling No. DA 092-3-7-97 Handyware Philippines, Inc. HPI Corporate Centre 1026 North Edsa, Quezon City Metro Manila Attention: Ms. Josefina C. Lim VP Admin./HRD Gentlemen : This refers to your letter dated September 14, 2001 requesting exemption from the Value Added Tax (VAT), your importation of dried whole green peas from Spokane Seed Company, Spokane, Washington, U.S.A. In reply, please be informed that pursuant to Section 109(c) of the Tax Code of 1997, the importation of green peas is exempt from the value added tax. (BIR Ruling No. DA-092-3-7-97) Very truly yours, Commissioner of Internal Revenue By: (SGD.) EDMUNDO P. GUEVARA Deputy Commissioner Legal and Inspection Group
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