VAT Ruling No. 044-88
VAT Ruling No. 044-88 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Mar 1, 1988
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March 1, 1988 VAT RULING NO. 044-88 100 (a)-000-00-044-88 Lawin Cottage Industries, Inc. Casa Lawin 2200 Roxas Blvd. Pasay Metro Manila Attention: Ms . Esperanza M . Evangelista S i r s : In reply to your request for certificate of exemption for your export operation, please be informed that your export sales which are exempt from the value-added tax are automatically subject to zero rate by virtue of your registration for VAT purposes. For this, you are still required to file a quarterly return for both your foreign and domestic sales. cdtech Very truly yours, VICTOR A. DEOFERIO, JR. Deputy Commissioner
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