VAT Ruling No. 063-89
VAT Ruling No. 063-89 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Mar 7, 1989
Full text
March 7, 1989 VAT RULING NO. 063-89 103 (b)-116-88-063-89 LNS Trading No. 78 Gregorio Roxas Street San Francisco del Monte Quezon City Attention: Ms . Rosario B . Dulpina Owner M a d a m : This refers to your letter dated February 8, 1989 requesting a ruling on the applicability of the value-added tax on your importation of fresh fruits. In reply, please be informed that such importation is exempt from the value-added tax pursuant to Sec. 103(b) of the Tax Code as amended by Executive Order No. 273. cdta This finds support in VAT Ruling No. 116-88 (herewith attached). Very truly yours, VICTOR A. DEOFERIO, JR. Deputy Commissioner
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