VAT Ruling No. 083-89
VAT Ruling No. 083-89 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Apr 4, 1989
Full text
April 4, 1989 VAT RULING NO. 083-89 Christian Missions in the Phil. Inc. 322 P. Guevarra, San Juan Metro Manila Attention: Mr. David Harvey Chairman S i r s : This is in connection with your request for confirmation on the applicability of the value added tax on your importation of ten (10) Skids (140 cartons) of religious educational materials consisting of "Our Daily Bread" and "Critical Questions" booklets covered by a Deed of Donation by Radio Bible Class (a non-profit organization based in the US) to another non-profit Christian Mission based in the Philippines. In reply, please be informed that pursuant to Section 103 (f) in relation to Section 100 of the Tax Code as amended by EO 273, the importation of books like religious and educational materials in your case is exempt from the value-added tax. This serves as a basis for the issuance of an authority for the release from custom's custody the aforesaid importation of books covered by B\L No. CHI\MNL 447 of the National Dignity v. 32 Without payment of the VAT. HTaSEA Very truly yours, (SGD.) EUFRACIO D. SANTOS Deputy Commissioner
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