VAT Ruling No. 056-88
VAT Ruling No. 056-88 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Mar 8, 1988
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March 8, 1988 VAT RULING NO. 056-88 103 (l)-042-88-056-88 Atty. Renato J. Dilag Corporate Secretary Consolidated Health Systems, Inc. PBCom Bldg., Ayala Avenue Makati, Metro Manila Dear Sir : In reply to your letter dated February 26, 1988, please be informed that pursuant to Section 103 (l) of the NIRC as amended by E.O. No. 273, the rendering of professional medical services of your company is exempt from the value-added tax. In this connection, we advise you to notify the revenue district office having jurisdiction over your office that you are cancelling your application for VAT registration. cdtech Very truly yours, VICTOR A. DEOFERIO, JR. Deputy Commissioner
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