VAT Ruling No. 060-90
VAT Ruling No. 060-90 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Feb 28, 1990
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February 28, 1990 VAT RULING NO. 060-90 Mr. Domingo F. Maniquiz Treasurer & Managing Partner RDR Adjustment Services Co. Suite 413 Calvo Bldg. Escolta, Manila S i r : This refers to your letter dated September 14, 1989 requesting a clarificatory ruling on the application of the value-added tax on Insurance adjuster's fees. In reply, please be informed that insurance adjusters, as previously ruled by this Office, are subject to the value added tax on the receipts derived by them for Code, services rendered. As the person directly liable for the payment of the tax under Sec. 99 of the Tax Code adjusters are subject to the tax regardless of whether or not they can successfully pass on or shift the tax to their clients. Very truly yours, JOSE U. ONG Commissioner of Internal Revenue
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