VAT Ruling No. 065-90
VAT Ruling No. 065-90 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Mar 9, 1990
Full text
March 9, 1990 VAT RULING NO. 065-90 103 (f)-000-00-065-90 SGV & Co. P.O. Box 589 Manila Central Post Office Ermita Manila Attention: S . U . Salvador S i r s : This has reference to your letter dated October 5, 1989 requesting confirmation that your client PIMS Publishing is exempt from VAT on its publication of a reference book entitled "Philippine Index of Medical Specialities" (PIMS). In reply, please be informed that the printing, publication, importation of books is exempt from VAT under Section 103(f) of the Tax Code as amended by Executive Order No. 273. The word "book" as used therein is a general term and embraces all kinds of books including the aforecited reference book for medical practitioners. Such being the case, your request for VAT exemption is hereby confirmed. Very truly yours, JOSE U. ONG Commissioner of Internal Revenue By: EUFRACIO D. SANTOS Deputy Commissioner Chairman, Special Committee
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.