VAT Ruling No. 043-89
VAT Ruling No. 043-89 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Mar 6, 1989
Full text
March 6, 1989 VAT RULING NO. 043-89 Cezar C. De Perio & Associates Engineers, Planners & Consultants 43 Don A. Roces Avenue Quezon City Attention: Mr . Cezar C . de Perio General Manager S i r s : This has reference to your letter dated July 14, 1988 requesting cancellation of your VAT registration since the professional services being performed by you as a registered professional partnership are exempt from VAT, pursuant to Section 103 (r) of the Tax Code, as amended. In reply. please be informed that, in view of the foregoing reasons, the Revenue District Officer of the Revenue District where your place of business is situated shall, upon your application, cancel your VAT registration. (Sec. 19, Revenue Regulations No. 5-87) Please be guided accordingly. Very truly yours, EUFRACIO D. SANTOS Deputy Commissioner
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