VAT Ruling No. 010-89
VAT Ruling No. 010-89 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Jan 14, 1989
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January 14, 1989 VAT RULING NO. 010-89 Mr. B. L. Dy-Buncio General Manager Consumer & Industrial Trading Corporation MC P. O. BOX 1359 Makati, MM S i r : This has reference to your letter dated August 15, 1988 requesting exemption from the payment of the value-added tax on your sale of spices and flavorings in powder form like onion, garlic, ginger, nutmeg, marjoram, sesame seeds, black and white pepper. In reply, please be informed that the abovementioned agricultural products which are ground into powder form and packed in bottles and in cans are already considered as manufactured articles (BIR Ruling 315-87); hence subject to the 10% VAT Ruling 235-88) Very truly yours, EUFRACIO D. SANTOS Deputy Commissioner
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