VAT Ruling No. 035-A-89

February 6, 1989 VAT RULING NO. 035-A-89 Mr. Meinrado S. Dalisay MS Delivery Construction San Sebastian Village Tarlac, Tarlac S i r : This has reference to your letter dated April 18, 1988 stating that you have two separate VAT registration certificates for your construction (VAT Reg. No. 15-5-000310) and tailoring businesses (VAT Reg. No. 15-5-000181). In this connection, you are requesting a cancellation of the VAT registration of your tailoring shop and haberdashery since the annual gross sales/receipts realized therefrom do not exceed P200,000. In reply, please be informed that the VAT registration for your tailoring business can be cancelled effective July 1, 1988 provided that henceforth, receipts from such service are consolidated with that of the construction activities beginning July 1, 1988. Furthermore, the final VAT return covered by VAT Registration No. 15-1-000181 should have been filed on or before July 20, 1988. For record purposes you are required to request for an amendment to your VAT registration certificate for your construction business to include your sale of goods and services derived from your tailoring and haberdashery. Moreover, you are requested to obtain an authority from RDO 15 to invalidate the VAT Registration Number in the invoices for your tailoring business and stamp thereat the VAT Registration number for your construction business. Very truly yours, VICTOR A. DEOFERIO, JR. Deputy Commissioner