VAT Ruling No. 072-92
VAT Ruling No. 072-92 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Jun 2, 1992
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June 2, 1992 VAT RULING NO. 072-92 NIRC Sec. 102 (a) Precedent Ruling 000-00 Reyes, Almario & Associates Attorneys & Counsellors at Law Agapito S. Braga Bldg. EDSA corner New York St. Cubao, Quezon City Attention: Reynaldo M. Camongol S i r s : This has reference to your letter dated June 27, 1991 stating that your client, Haribon Express Overnight Courier Service, is a domestic corporation engaged in receiving and delivering mails, parcels, documents, packages and the like, to any place nationwide. You now request for a ruling on whether or not your company is subject to VAT. In reply, please be informed that receiving and delivering mails, parcels, documents, packages and the like, to any place nationwide partakes the nature of a sale of services; hence, your client is subject to 10% VAT in accordance with Section 102(a) of the Tax Code, as amended. Very truly yours, (SGD.) JOSE U. ONG Commissioner of Internal Revenue
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