VAT Ruling No. 006-90

January 4, 1990 VAT RULING NO. 006-90 103 (r)-000-00-006-90 B.A. Gonzales Surveying Office Jamerlan Building Iznart Street, Iloilo City Iloilo Attention: Engr . Blas A . Gonzales, Jr . S i r s : This refers to your letter dated May 19, 1989 requesting clarification on the VAT liability of a geodetic engineer rendering surveying and professional services. In reply, please be informed that in accordance with Section 103(r) of the National Internal Revenue Code, as amended by Executive Order No. 273, "services performed in the exercise of profession or calling (except customs brokers) subject to the occupation tax under the Local Tax Code" are exempt from the value-added tax. The professional services you render as a geodetic engineer, being subject to the occupation tax under the Local Tax Code, is exempt from VAT. Accordingly, you need not register for VAT purposes. Please be guided accordingly. aisadc Very truly yours, JOSE U. ONG Commissioner of Internal Revenue