VAT Ruling No. 036-93
VAT Ruling No. 036-93 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Jul 5, 1993
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July 5, 1993 VAT RULING NO. 036-93 Section 103 (b) 000-00 036-93 Tanay Farm Products Development Corporation Calbon, Tanay, Rizal Attention: Henry Chang Assistant Manager S i r s : This refers to your letter dated May 14, 1993 requesting for a ruling on the application of the value-added tax (VAT) on your business which involves hog raising, breeding stock and genetic materials producing food for human consumption. In reply please be informed that your business of hog raising, breeding stock and genetic materials producing food for human consumption is exempt from VAT pursuant to Section 103(b) of the Tax Code. Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue
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