VAT Ruling No. 076-90
VAT Ruling No. 076-90 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Mar 23, 1990
Full text
March 23, 1990 VAT RULING NO. 076-90 Philippine Fuji Xerox Corp. 019 Adela Bldg. McArthur Highway Dau, Mabalacat, Pampanga Attention: Mr . Roberto L . Libed Regional Accountant S i r s : This has reference to your application for zero-rate received by this office on January 15, 1990. In reply, please be informed that effective zero rating is limited only to direct sellers of goods and services to U.S. Military facilities and not to establishments within the bases. Therefore, we regret to inform you of the disapproval of your applications for zero-rate on sale of goods and services to Flying Tigers and the Credit Union, the offices of which are located within the US Military Base. Consequently, your sale of goods and services to said purchasers is subject to 10% VAT pursuant to Sec. 100 and 102 of the Tax Code, as amended. cdtech Very truly yours, JOSE U. ONG Commissioner of Internal Revenue
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.