VAT Ruling No. 018-88
VAT Ruling No. 018-88 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Feb 5, 1988
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February 5, 1988 VAT RULING NO. 018-88 102 (a)-000-00-018-88 Laging Qlean Janitorial Services 154 G. Araneta Avenue Quezon City Attention: Ms . Susana Lazaro General Manager M a d a m : This refers to your letter dated January 25, 1988 requesting for a formal opinion on whether security and janitorial services are covered by the value-added tax. In reply, please be informed that security and janitorial services are subject to the 10% value-added tax under Section 102 of the Tax Code, as amended by Executive Order No. 273. cdtech Very truly yours, BIENVENIDO A. TAN, JR. Commissioner of Internal Revenue
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