VAT Ruling No. 016-89
VAT Ruling No. 016-89 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Feb 14, 1989
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February 14, 1989 VAT RULING NO. 016-89 Ms. Velia I. Rangasajo Treasurer DCFC Dominican College P.O. Box 176 Greenhills, San Juan, M.M. Dear Ms. Rangasajo : This refers to your letter dated September 9, 1988 requesting for a certification confirming your exemption from paying the VAT to Kooler Industries claiming that Dominican College is a non-stock, non-profit educational institution and as such, is exempt from taxes and duties under the 1987 Constitution. In reply, please be informed that the exemption privilege granted to non-stock, non-profit educational institutions is limited only to the taxes for which they are directly liable. The VAT is an indirect tax which can be shifted to the customer or client. Thus, Dominican College, being a client of Kooler Industries is not exempt from the VAT passed on to it. IASEca Please be guided accordingly. Very truly yours, (SGD.) VICTOR A. DEOFERIO, JR. Deputy Commissioner
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