VAT Ruling No. 040-93

October 27, 1993 VAT RULING NO. 040-93 Section 108 (a)-000-00 040-93 MVENT Philippines, Inc. 523 Santisima Trinidad, San Antonio Valley 6, Sucat Paraaque, Metro Manila Attention: Mr . Roberto B . Alcaraz Accountant S i r s : This refers to your letter dated August 30, 1993, requesting a certification that the sales invoices being issued by your company are authorized by the Bureau of Internal Revenue. It appears from the sample of your sales invoice submitted to this Office that your taxpayer identification number (TIN) is printed without the letter "V" on the last number; that your old TAN & VAT registration numbers as well as the BIR permit are also printed in full in the same invoice. In reply, please be informed that your said sales invoices have preprinted TIN without the letter "V" after the last digit but have the VAT registration number printed thereon, the same can qualify as VAT invoices pursuant to Section 108(a) of the Tax Code. However, upon exhaustion of the aforementioned invoices, printing of new sales invoices should contain the TIN with the letter "V" after the last digit in accordance with Revenue Memorandum No. 63-91. Only one TIN shall be used for VAT, withholding, income and other internal revenue taxes purposes. LLpr Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue