VAT Ruling No. 064-02

September 16, 2002 VAT RULING NO. 064-02 Section 109 (c) VAT Ruling No. 085-2001 Fruit Ace Marketing 654 Oriente Street, Binondo Manila Attention: Ms. Nancy T. Danao Owner Gentlemen : This refers to your letter requesting exemption from the Value Added Tax (VAT), your importation of Fresh Fruits. It is represented that you are a single proprietorship engaged in the selling of wholesale fresh fruits; that you are registered with the Department of Trade and Industry dated April 17, 2002 with Registration No. 851589; and that as a registered non-vat entity, you were advised by the Revenue District Office No. 30 to secure from this Office approval of your application as a tax exempt taxpayer. In reply, please be informed that based on the aforesaid representation, your importation of Fresh Fruits, is exempt from the 10% VAT, pursuant to Section 109(c) of the Tax Code of 1997. Accordingly, this ruling shall serve as authority of the Bureau of Customs to release the above importation, which shall be in lieu of the issuance of the Application to Release Imported Goods (ATRIG). This ruling is being issued on the basis of the 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, Commissioner of Internal Revenue By: (SGD.) EDMUNDO P. GUEVARA Deputy Commissioner Legal and Inspection Group