VAT Ruling No. 072-90
VAT Ruling No. 072-90 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Mar 23, 1990
Full text
March 23, 1990 VAT RULING NO. 072-90 The Revenue District Officer Revenue District No. 30 Revenue Region No. 4-B1 North Quezon City S i r : This refers to the letter dated April 21, 1989 of the then Revenue District Officer of Revenue District No. 30, Francis R. Guzman, requesting clarification if the sale of roasted chicken ("litson manok") and roasted pig ("litson baboy") should be subject to 10% VAT. As represented, the said products and the like, are being sold along busy roadways wherein the proprietors set up small - roasting equipment or stand and that the sale thereof to motorists and passerby is on an across-the-counter and take home basis. llcd In reply, please be informed that the aforecited sale is subject to VAT at 10% pursuant to Section 100 of the NIRC since the object of sale, either roasted chicken or roasted pig is an agricultural product no longer in its original state. Very truly yours, JOSE U. ONG Commissioner of Internal Revenue
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