VAT Ruling No. 028-89
VAT Ruling No. 028-89 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Apr 17, 1989
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April 17, 1989 VAT RULING NO. 028-89 7-R Port Service Inc. 4th Floor, Marsman Building 44 M. de San Francisco South Harbor, Port Area Manila Attention: Mr . Mario G . Samala Accounting Manager S i r s : In connection with your application for zero-rate (filed last February 3, 1989) on your sale of services to Foster Parents Plan International, please be informed that your application is hereby denied for lack of legal basis. As provided under Republic Act. 4169, the tax exemption privilege granted to Foster Parents Plan is limited only to the taxes to which it is directly liable. Such being the case, the storage charges paid by it to the services that you render is subject to the 10% VAT which, as an indirect tax, may be passed on to the said client. cdta Very truly yours, JOSE U. ONG Commissioner of Internal Revenue
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