VAT Ruling No. 011-89
VAT Ruling No. 011-89 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Feb 1, 1989
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February 1, 1989 VAT RULING NO. 011-89 Joaquin Cunanan & Co. 8th Floor, BA-Lepanto Bldg. 8747 Paseo de Roxas, Makati, Metro Manila Attention: Mr . Jose S . Tayag, Jr . S i r s : This refers to your letter dated November 2, 1988 requesting confirmation of your opinion that there is no need for your VAT registered clients' to re-register for purposes of availing zero rated VAT on their sale of goods to the US Military bases. In reply, please be informed that the sale of goods to the US Military bases is qualified for effective zero rating provided that said clients are VAT registered pursuant to Section 8(b) (2) (i) of Revenue Regulations No. 5-87. In this connection, there is no need for a re-registration; instead, an application for zero rate has to be filed with the VAT Division of this office. cdtech Very truly yours, JOSE U. ONG Commissioner of Internal Revenue
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