VAT Ruling No. 033-90
VAT Ruling No. 033-90 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Jan 25, 1990
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January 25, 1990 VAT RULING NO. 033-90 Hermoso Diagnostic Center, Blood Bank, Medical Clinic and X-Ray Services 1706 Rizal Avenue M a n i l a Attention: Ms . Nieves S . Hermoso Proprietor M a d a m : In reply to your letter dated January 3, 1990, please be informed that since human blood is outside the commerce of man, the sale thereof is not subject to VAT. This finds support in VAT Ruling No. 169-88 and BIR Ruling No. 224-87, copies of which are hereto attached. casia Very truly yours, JOSE U. ONG Commissioner of Internal Revenue
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