VAT Ruling No. 084-02

November 20, 2002 VAT RULING NO. 084-02 113 (A) (1) 000-00 Adrianse Group Philippines, Inc. Unit 322 3F Mile Long Building Herrera corner Amorsolo Streets Legaspi Village, Makati City Attention: Mr. Raphael L. Santos General Manager Gentlemen : This refers to your letter dated March 15, 2002, requesting for a certification that your company can still issue the official receipts, printed pursuant to BIR Permit to Print No. OCN9A0000010902 dated March 18, 1999, which indicate your taxpayer's identification number (TIN) as "VAT REG. TIN 201-819-596-000".This is so because one of your clients is requiring you to issue an official receipt that indicates your TIN instead as "TIN # 201-819-596-000 VAT" for it to be able to claim its input tax. In reply, please be informed that Section 113(A) of the Tax Code of 1997 requires a VAT-registered person to issue an invoice or receipt for every sale; and, that the same shall contain, among others, a statement that the seller is a VAT-registered person followed by his TIN. Accordingly, since the way your TIN has been indicated substantially complies with the legal requirements and that the said official receipts had been previously authorized by the BIR, this ruling shall serve as a certification that your company can still issue the same. This ruling is being issued on the basis of the foregoing facts as represented. However, if upon investigation it will be disclosed that the facts are different, then this ruling shall be considered null and void. Very truly yours, (SGD.) EDMUNDO P. GUEVARA Deputy Commissioner Legal & Inspection Group