VAT Ruling No. 004-90

January 4, 1990 VAT RULING NO. 004-90 Association of International Shipping Lines, Inc. 2nd Floor, Heritage Condominium 1851 Dr. A. Vasquez Street Malate, Manila Attention: Mr . J . C . Garcia President S i r s : This has reference to your letter dated July 7, 1989 requesting that the following major services: a. cargo measuring b. container monitoring, and c. vessel repairs (parts and services) rendered to foreign vessels be included among the services subject to a value-added tax (VAT) of 0%, in addition to those listed in VAT Ruling No. 102(a)(3)-081-88-083-88. In reply, please be informed that your request is granted provided that the person rendering the service is VAT-registered; the service is paid for in acceptable foreign currency and accounted for in accordance with Central Bank regulations; and the charge for such service is for the account of the foreign principal and billing is made directly to such principal through the shipping agents. cdtech Very truly yours, JOSE U. ONG Commissioner of Internal Revenue