VAT Ruling No. 051-88
VAT Ruling No. 051-88 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Mar 8, 1988
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March 8, 1988 VAT RULING NO. 051-88 103 (c)-00-00-051-88 Rolando G. Reyes AVP - Meat Accounting Purefoods Corporation Bo. San Roque Marikina Metro Manila S i r : In reply to your letter dated March 1, 1988, please be informed that the importation and sale of dog/pet food products are exempt from the 10% Value Added Tax (VAT), pursuant to Section 103 (c) of the National Internal Revenue Code as amended by Executive Order 273. cdtech Very truly yours, BIENVENIDO A. TAN, JR. Commissioner of Internal Revenue
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