VAT Ruling No. 028-93
VAT Ruling No. 028-93 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • May 4, 1993
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May 4, 1993 VAT RULING NO. 028-93 Section 102 (a) 103 (u) 105-92 028-93 Integrated Computer Systems, Inc. 3/F Limketkai Building Ortigas Avenue, San Juan Metro Manila Attention: Ms . Karen L . Li Accounting Coordinator M a d a m : This refers to your letter dated February 11, 1993 stating that one of your purchasers, Union Plastics Corporation, is an enterprise registered with the Export Processing Zone Authority (EPZA) on December 10, 1992 under EPZA Board Regulation No. 90-169 and engaged in the manufacture of polyethylone products for export. Based on the foregoing, you now request for a written confirmation whether your company's sales of computer, accessories and services to Union Plastics Corporation is subject or exempt from the 10% value-added tax (VAT). In reply, please be informed that your sales of computer and accessories to Union Plastics Corporation shall be exempt from VAT in accordance with Articles 77(1) of the Omnibus Investment Code (E.O. No. 226), in relation to Section 103(u) of the Tax Code. However, your sale of services to them shall be subject to the 10% VAT pursuant to Section 102(a) of the Tax Code. Please be guided accordingly. LexLib Very truly yours, VICTOR A. DEOFERIO, JR. Deputy Commissioner (Officer-in-Charge)
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