VAT Ruling No. 023-90

February 8, 1990 VAT RULING NO. 023-90 103 (u)-000-00-023-90 Philippine Campus Crusade for Christ P.O. Box 458, 1099 Manila Attention: Mr . Robert F . Kurle International Representative Gentlemen : This refers to your letter dated February 5, 1990, requesting tax exemption of your shipment of 11 cartons of religious films covered by Air Waybill No. 125-6569-4823 (British Airways) coming from the United Kingdom. It appears that the said films are Burmese and Chinese (Mandarin) version prints of the life of Jesus Christ; and that under provisions of the UNESCO Florence Agreement the same is classified as "Films" under Annex C(1) thereof, on importation of educational scientific and cultural materials. (BIR Ruling No. 064-88, Feb. 29, 1989 and BIR Ruling No. 211-89, October 3, 1989). In connection therewith, please be informed that pursuant to Section 103(u) of the Tax Code as amended by Executive Order No. 273 and implemented by Section 9(b) (16) of Revenue Regulations No. 5-87, transactions which are exempt under international agreements to which the Philippines is a signatory, are exempt from the value-added tax (VAT). Such being the case, the aforesaid imported films consigned to you, are exempt from VAT. In other words, the exemption granted to your organization by virtue of the UNESCO Florence Agreement is not revoked by the Value-Added Tax (VAT) Law. [BIR Ruling No. 041-88, Feb. 11, 1988; BIR Ruling, Ibid.] This serves as a certification authorizing you to secure the release from customs custody your aforesaid shipment of the Burmese and Chinese version print of the life of Jesus Christ without payment of the 10% VAT. Very truly yours, JOSE U. ONG Commissioner of Internal Revenue