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VAT Ruling No. 026-89

VAT Ruling No. 026-89 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Feb 5, 1989

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February 5, 1989 VAT RULING NO. 026-89 1st Indorsement Returned to the Chief, Value-Added Tax Division, the papers bearing on the importation by FUJI TRIUMPH INDUSTRIAL CORPORATION of tea wastes which are considered as fodder feeds and pesticides for fish as evidenced by the sample submitted, with the information that said commodity is similar to tea seed cake and powder which under VAT Ruling No. 186-88 are exempt from VAT. Such being the case, the importation thereof is also exempt from VAT. The authority to release said imported goods can now be issued. aisadc JAIME M. MAZA Assistant Commissioner Legal Service Chairman, VAT REVIEW COMMITTEE

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