VAT Ruling No. 014-00

March 20, 2000 VAT RULING NO. 014-00 109 (c) 215-88 DOLE Philippines, Inc. 8747 Paseo de Roxas, Makati City Attention: Ms . May P . Solinap Import Supervisor & Gov't. Services Gentlemen : This refers to your letter request dated March 6, 2000 requesting for the issuance of a VAT Exemption endorsement on your importation of "fresh apples" under Bill of Lading No. SEAH26747, with the information that such commodities are agricultural products in their original state pursuant to section 109(c) of the National Internal Revenue Code, as amended. cdlex In reply, please be informed that sale or importation of agricultural and marine food products in their original state are exempt from the payment of the Value-Added Tax pursuant to Sec. 109(c) of the NIRC. Such being the case, this office endorses the exemption of your importation of fresh apples" from the payment of the Value-Added tax. (VAT Ruling # 215-88). It is of course understood that in all cases of importation of fresh apples, the same shall not be released from customs custody unless covered by an ATRIG to be issued by the Revenue District Office having jurisdiction over the port of entry. This ruling is being issued on the basis of the foregoing facts as represented. However, if upon investigation, it will be disclosed that the facts are different, then this ruling shall be considered null and void. Very truly yours, Commissioner of Internal Revenue By: (SGD.) SIXTO S. ESQUIVIAS IV Deputy Commissioner Legal & Enforcement Group