VAT Ruling No. 037-89
VAT Ruling No. 037-89 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Feb 21, 1989
Full text
February 21, 1989 VAT RULING NO. 037-89 Christian Printing & Graining Services Blk. VII Lot 5 Sta. Perpetua Village Tandang Sora, Quezon City Attention: Carmelita R . Espiritu General Manager S i r s : This is reply to your letter dated October 24, 1988 inquiring whether or not the printing of books prior to approval of VAT Registration Certificate is exempt from the Value-Added Tax.. Pursuant to Sec. 103(f) of the Tax Code as amended by E.O. 273, the printing, publication, importation or sale of books is exempt from the Value-Added Tax. However, persons engaged in such transactions e.g. printing of books, may opt to register for VAT and claim for input taxes. Nevertheless, services rendered prior to approval of VAT-registration are exempt from VAT. LLjur For your information. Very truly yours, VICTOR A. DEOFERIO, JR. Deputy Commissioner
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