VAT Ruling No. 042-93
VAT Ruling No. 042-93 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Nov 17, 1993
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November 17, 1993 VAT RULING NO. 042-93 Section 103 (c)-112-92-042-93 Verlo Corporation J & L Bldg., 259 EDSA Mandaluyong, Metro Manila Attention: Ms . Marissa C . Lunaria Chief Accountant M a d a m : This refers to your letter dated September 10, 1993 requesting for a ruling on the taxability of your importation of "Mixomel Feed Skimmed Milkpowder", "Porcomel Milkreplacer", "Piggomel-P" and "Feedomel Feed Skimmed Milkpowder Replacer", all brand names of animal feeds for piglets. It is represented that the abovementioned products are brand names of finished animal feeds which are imported from Belgium and sold as is to end-users for direct feeding to piglets. In reply, please be informed that based on the foregoing facts, the sale and importation of "Mixomel Feed Skimmed Milkpowder", "Porcomel Milkreplacer", "Piggomel-P" and "Feedomel Feed Skimmed Milkpowder Replacer" are exempt from the 10% VAT pursuant to Section 103(c) of the Tax Code. cdti Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue
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