VAT Ruling No. 063-02
VAT Ruling No. 063-02 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Sep 16, 2002
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September 16, 2002 VAT RULING NO. 063-02 Sec. 105 029-96 Bishop Ramon C. Arguelles, DD Military Ordinariate of the Philippines AFP Ecumenical Building Camp Gen. Emilio Aguinaldo Quezon City Dear Sir : This refers to your letter dated April 3, 2002, in effect, requesting clarification on the tax treatment for Value-Added Tax (VAT) purposes of purchases to be made for the proposed construction of the "National Shrine of St. Therese of the Child Jesus and the Holy Face",which is solely for religious purposes. In reply, please be informed that "VAT is an indirect tax and the amount of tax may be shifted or passed on to the buyer, transferee or lessee of the goods, properties or services" (Section 105 of the Tax Code of 1997). Accordingly, your purchases of goods or services for the subject proposed construction are not exempt from VAT. This ruling is being issued on the basis of the foregoing facts as represented. However, if upon investigation it will be disclosed that the facts are different, then this ruling shall be considered null and void. Very truly yours; (SGD.) EDMUNDO P. GUEVARA Deputy Commissioner Legal & Inspection Group
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