VAT Ruling No. 085-01
VAT Ruling No. 085-01 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Dec 18, 2001
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December 18, 2001 VAT RULING NO. 085-01 Section 109 (c) DA-112-98 Silk Road Traders 23 Howmart Road, Apolonio Samson D2, Quezon City Attention: Mr. Steven N.T. Gonzaga Gentlemen : This refers to your undated letter requesting exemption from the Value Added Tax (VAT), your importation of Citrus Fruit (Ponkan). It is represented that your company is engaged in importation of fruits, particularly citrus ponkan fruits; that the said importation is intended for the holiday season; and that this request is in compliance with the requirements of the Bureau of Customs. In reply, please be informed that based on the aforesaid representation, your importation of Citrus Ponkan Fruits, is exempt from the value added tax of 10% pursuant to Section 109(c) of the Tax Code of 1997. Accordingly, this ruling shall serve as authority of the Bureau of Customs to release the above importation, which shall be in lieu of the issuance of the Application to Release Imported Goods (ATRIG). This ruling is being issued on the basis of the 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, Commissioner of Internal Revenue By: (SGD.) EDMUNDO P. GUEVARA Deputy Commissioner Legal and Inspection Group
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