VAT Ruling No. 003-91
VAT Ruling No. 003-91 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Jan 28, 1991
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January 28, 1991 VAT RULING NO. 003-91 Baltimore Spice Phil, Inc. 212 FTI Taguig Metro Manila Attention : Mr . Edilberto D . Elegado General Manager S i r : This has reference to your letter of May 2, 1990 requesting for VAT exemption on certain imported items which as represented are in 25 kg. bulk packs. In reply, please be informed that the importation of various foodstuffs hereinbelow listed is subject to VAT under Section 101(a) of the Tax Code, as amended, said foodstuffs having undergone more than simple processing and therefore no longer in their original state. LexLib 1. Liquid spices 2. Parmesan cheese powder 3. Bread crumbs 4. Ground marjoram 5. Ground paprika Asta 110 6. Textured vegetable protein 7. Jalapeno powder 8. Ground celery, basil, red pepper & mustard 9. Sodium carbonate 10. Dextrose 11. Oil mix for frankfurters from soya oil Very truly yours, JOSE U. ONG Commissioner of Internal Revenue
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