VAT Ruling No. 016-01

April 2, 2001 VAT RULING NO. 016-01 109 (d) 001-98 Ramgo International Corp . 53 General Lim Street Heroes Hill, Quezon City Attention: MS . PAMELLA ONG CHAN General Manager M a d a m: This refers to your letter dated March 2, 2001 requesting exemption from the payment of VAT on your importation of (5) cartons stc 12,204 Packets Various Vegetable & Flower Seeds which arrived under Flight No. QF019; Reg. No. 031 with AWB No. 081-5706-6881 primarily used for agricultural purposes. In reply, please be informed that the sale or importation of fertilizers, seeds, seedlings and fingerlings are exempted from the 10% Value-Added Tax under Section 109 (d) of the NIRC. Such being the case, this Office endorses the exemption of your importation of (5) cartons stc 12,204 Packets Various Vegetable & Flower Seeds which arrived under Flight No. QF019; Reg. No. 031 with AWB No. 081-5706-6881 from the payment of the Value-Added Tax. It is of course understood that in all cases of importation of said products, 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. SDEHIa Very truly yours, (SGD.) LILIAN B. HEFTI Deputy Commissioner Legal and Inspection Group