VAT Ruling No. 082-88
VAT Ruling No. 082-88 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Apr 5, 1988
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April 5, 1988 VAT RULING NO. 082-88 102-a-3-000-00-082-88 John Clements Consultants, Inc. RCI Building 105 Rada Street Legaspi Village, Makati Metro Manila Attention: Mrs . Belinda J . Leyva Controller/Treasurer S i r s : This refers to your application for zero-rate of your services rendered to Bataan International Garment, Inc., an EPZA registered firm. In reply, please be informed that Under Article 78 in relation to Article 39 of the Omnibus Investment Code of 1987 (E.O. 226), an EPZA registered firm is exempt from the contractor's tax. However, the Code does not provide that the exemption privilege of the EPZA registered entity is extended to its suppliers. For this, the services rendered by your firm to Bataan International Garment cannot be effectively zero-rated. cdtech Very truly yours, EUFRACIO D. SANTOS Deputy Commissioner
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