VAT Ruling No. 011-96
VAT Ruling No. 011-96 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Jun 19, 1996
Full text
June 19, 1996 VAT RULING NO. 011-96 Section 103-010-011 Hon. Gerry A. Salapuddin Governor, Province of Basilan Isabela, Basilan S i r : This refers to your letter dated April 29, 1996 requesting, in effect, for a ruling that the total cost of renovation, upgrading of your provincial telephone system is exempt from value-added tax (VAT). It is represented that the price quotation submitted to you by Siemen's Inc. as stated in the supply, delivery and installation of Rural Telephone Exchange excludes the 10% VAT; and that the Sangguniang Panlalawigan of the Province of Basilan has unanimously approved Resolution No. 219, endorsing your request for exemption of the subject transactions. In reply, please be informed that your request has to be, as it is hereby denied for lack of legal basis. Purchases of goods/services by the government, or any of its political subdivisions is not among the VAT-exempt transaction indicated in Section 103 of the Tax Code. cdpr Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue
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