VAT Ruling No. 077-88
VAT Ruling No. 077-88 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Apr 6, 1988
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April 6, 1988 VAT RULING NO. 077-88 100 (a)-000-00-077-88 BM Philippines, Inc. BM House, EDSA Guadalupe, Makati Metro Manila Attention: Mr . Dominador S . Cueto Treasurer S i r s : In connection with your application for zero-rate, please be informed that only your sales to the following entities are subject to effective zero-rate. 1. Clark Air Base, Angeles City 2. Subic Naval Base, Olongapo City 3. Foreign Embassies 4. Asian Development Bank With regard to your export sales, please be informed that your VAT registration automatically subjects such sales to zero-rate. For this, there is no need to file an application. Moreover, a separate application for each of the above-mentioned entities and for each government agency which you believe is qualified for zero-rate shall be filed with the VAT Division. cd Very truly yours, EUFRACIO D. SANTOS Deputy Commissioner
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