VAT Ruling No. 031-89
VAT Ruling No. 031-89 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Jan 20, 1989
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January 20, 1989 VAT RULING NO. 031-89 Negros Navigation Company Negros Navigation Building Muelle Loney, Iloilo City Attention: Mr . Romeo Obispo Asst . Vice-President S i r s : In reply to your letter dated February 22, 1988, please be informed that the Philippine Ports Authority is a VAT registered entity and its share from the gross receipts realized by a third party or contractee in collecting, in behalf of PPA, of fees and charges on other port-related activities is subject to VAT pursuant to Revenue Memorandum Circular No. 20-88. LLjur On the other hand the following charges: (1) usage fee (2) watering permit fee (3) bunkering permit fee (4) repair permit fee are not subject to VAT because they partake the nature of regulatory fees. cdt Very truly yours, EUFRACIO D. SANTOS Deputy Commissioner
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