VAT Ruling No. 019-88
VAT Ruling No. 019-88 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Feb 11, 1988
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February 11, 1988 VAT RULING NO. 019-88 103-j-017-88-019-88 Mr. Manolito Vicente General Manager Laina Foods S i r : This is with reference to your letter dated January 28, 1988 requesting a certificate of VAT Exemption. A certificate of VAT exemption is not necessary to effect the exemption set forth in E.O. 273. Nevertheless, this is to officially inform you that pursuant to Sec. 103 (j) of the Tax Code as amended by E.O. 273, you are exempt from VAT as your gross receipts are subject to percentage tax. cdtech Very truly yours, BIENVENIDO A. TAN, JR. Commissioner of Internal Revenue
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