VAT Ruling No. 009-96

June 4, 1996 VAT RULING NO. 009-96 Sec. 103 (c); 008 Kiroma Industries, Inc. 325 Acacia Lane Mandaluyong City Attention: Sunny S. Gochiaco Gentlemen : This refers to your letter dated March 13, 1996 requesting a certification that your importation of "Manganous Oxide 62% MN Feed Grade" is VAT exempt. In reply, please be informed that since the Bureau of Animal Industry has certified that this commodity, "Manganous Oxide 62% MN Feed Grade" is registered with said office for livestock, poultry and aquaculture feeds use only, your importation of the said commodity is exempt from VAT under Section 103 (c) of the National Internal Revenue Code, as amended. TAESDH This ruling is being issued on the basis of the foregoing facts as represented. If it will be discovered upon investigation, that the facts are different, this ruling shall be considered null and void. Very truly yours, (SGD.) LIWAYWAY VINZONS CHATO Commissioner of Internal Revenue