VAT Ruling No. 037-90
VAT Ruling No. 037-90 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Feb 14, 1990
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February 14, 1990 VAT RULING NO. 037-90 103 (j)-000-00-037-90 Mr. Leonardo C. Ignacio LCI Enterprises 22 Don Santiago Carello St. San Pedro, Laguna S i r : This refers to your letters dated November 27, 1989, requesting a ruling on whether or not your business activity of hauling petroleum based products to various industrial users is exempt from VAT. In reply, please be informed that a person engaged in the business of hauling, trucking and freight services is a common carrier. Such being the case, your hauling service rendered to dealers of petroleum based products is subject to the 3% common carrier's tax prescribed under Section 115 of the Tax Code as amended; hence you are exempt from the value added tax pursuant to Section 103(j) of the Same Code. cdta Very truly yours, JOSE U. ONG Commissioner of Internal Revenue
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