VAT Ruling No. 037-93
VAT Ruling No. 037-93 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Jul 5, 1993
Full text
July 5, 1993 VAT RULING NO. 037-93 Section 103 (c) 000-00 037-93 Manila Orchids Development, Inc. T. Dizon Extension, Mabini St. San Pablo City, Laguna Attention: Mr . Eliseo B . Refalda S i r s : This refers to your letter dated April 20, 1993 stating that you are intending to import from Thailand orchid seedlings for planting in the Philippines; and that you are requesting for a ruling on whether or not orchid seedlings fall under the category of seeds or seedlings as contemplated under Section 103 (c) of the Tax Code and hence exempt from the value-added tax (VAT). In reply, please be informed that orchid seeds are included in the category of seeds or seedlings under Section 103 (c) of the Tax Code; hence, the importation of orchid seedlings are exempt from VAT. cdpr Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue
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