VAT Ruling No. 079-90
VAT Ruling No. 079-90 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Mar 23, 1990
Full text
March 23, 1990 VAT RULING NO. 079-90 Marpak Agri-Industries, Inc. Rm. 207 Valgosons Building 2151 Pasong Tamo, Makati, M.M. Attention: Mr . Manuel M . Reano President Dear Sirs : This has reference to your letter dated November 6, 1989 requesting for an exemption from the coverage of the value-added tax. Based on your letter, you are engaged in agri-business, specifically, in the cultivation and farming of vegetables which are to be exported to Japan without undergoing any processing. In reply, please be informed that pursuant to Section 103(v) of the Tax Code, as amended, export sales by persons who are not VAT-registered are exempt from the payment of VAT. On the other hand, if such persons are VAT-registered, their export sales are subject to zero rate pursuant to Section 100(a) (1) of the same Code. cdpr Please be guided accordingly. Very truly yours, JOSE U. ONG Commissioner of Internal Revenue
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