VAT Ruling No. 008-89
VAT Ruling No. 008-89 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Jan 21, 1989
Full text
January 21, 1989 VAT RULING NO. 008-89 Bataan International Garment, Inc. Bataan Export Processing Zone Mariveles, Bataan Attention: Ms . Carmelita Macatangay Financial Controller M a d a m : This has reference to your letter dated February 17, 1989 requesting for a ruling on the applicability of the value-added tax (VAT) on the sale of raw materials to enterprises registered with the Export Processing Zone Authority. In reply, please be informed that the sale of raw materials to an EPZA-registered enterprise is considered as an export sale and is subject to zero-rate VAT pursuant to article 77(2) of Executive Order No. 226 in relation to Section 100(a) of the Tax Code, as amended by Executive Order No. 273. Very truly yours, EUFRACIO D. SANTOS Deputy Commissioner Office-in-Charge
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