VAT Ruling No. 070-91

July 5, 1991 VAT RULING NO. 070-91 Candyman, Inc. 13 Gov. W. Pascual Ave. Malabon, Metro Manila Attention: Carlos G . Laude President & General Manager S i r : This refers to your application for zero-rate dated January 19, 1990 on your sales of goods to the Armed Forces of the Philippines Commissary and Exchange Services (AFPCES) In reply, please be informed that your request is denied for lack of legal basis. The tax exemption privileges of AFPCES and PC/INPSSS had been withdrawn effective January 1, 1990. Such being the case, your sales to AFPCES are now subject to the 10% Value-Added tax except (a) those sales of goods that are specifically enumerated to be VAT exempt under Section 103 of the Tax Code, as amended; and (b) those that were purchased before December 31, 1989 but were delivered in 1990 or any subsequent years (VAT Ruling No. 169-90). The AFPCES and INPSSS however are entitled to subsidy availment under FIRB Resolution Nos. 28-90, 38-90 and 39-90 by means of the application and issuance of a Tax Compliance Certificate pursuant to Revenue Regulation 9-90. This Tax Compliance Certificate may be used by the suppliers of AFPCES and INPSSS as payments of their VAT tax liabilities pursuant to the same Regulations. Please be guided accordingly. Very truly yours, JOSE U. ONG Commissioner of Internal Revenue