VAT Ruling No. 032-01

May 29, 2001 VAT RULING NO. 032-01 109 (d) Skyland Brokerages, Inc . Ground Floor, FEMII Building A. Soriano Jr. Avenue, Intramuros M a n i l a Attention: Mr . Dominador L . De Guzman President & General Manager Gentlemen : This refers to your letter dated December 26, 2000 which was indorsed to this Office by the Officer-in-Charge, Revenue Service, Department of Finance, requesting in behalf of J. Orchids Nursery & Flowershop for exemption from the payment of VAT on its importation of 240 pails Gaviota Foliar 60, 360 pails Gaviota Foliar 62 and 50 bags Osmocots 14-14-14 covered by B/L No. NYKS311008276 dated December 6, 2000 of the "Nippon Yuesen Kaisha" and BEI Invoice No. FS0008. In support of your request, you submitted a Certification from Fertilizer and Pesticide Authority to the effect that the said products are registered with the said Office as fertilizer. In reply, please be informed that sale or importation of fertilizers, seeds, seedlings and fingerlings are exempted from the 10% Value-Added Tax under Section 109 (d) of the NIRC. Such being the case, this Office endorses the exemption of your importation of Gaviota Foliar 60, Gaviota Foliar 62 and Osmocots 14-14-14 from the payment of the Value-Added Tax. It is of course understood that in all cases of importation of said products, the same shall not be released from customs custody unless covered by an ATRIG to be issued by the Revenue District Office having jurisdiction over the port of entry. This ruling is being issued on the basis of the foregoing facts as represented. However, if upon investigation, it will be disclosed that the facts are different, then this ruling shall be considered null and void. Very truly yours, (SGD.) EDMUNDO P. GUEVARA Deputy Commissioner Legal and Inspection Group