VAT Ruling No. 085-02
VAT Ruling No. 085-02 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Nov 21, 2002
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November 21, 2002 VAT RULING NO. 085-02 Sec. 106 (A) 000-00 Housing and Urban Development Coordinating Council (HUDCC) 6th Floor, Atrium Building Makati City Attention: Sec. Michael T. Defensor Chairman Gentlemen : This refers to your letter dated July 5, 2002, endorsing to this Office the request of Mr. Romeo Thaddeus Liamson, Jr., Chairman of the Private Sector Consultative Council for Shelter (PCCS) for the exemption of cement from the imposition of Value Added Tax (VAT). In reply, we regret to inform you that the aforesaid request of Mr. Liamson, Jr. cannot be granted for lack of legal basis. Cement is not among the goods specifically identified and listed as exempt from VAT under Section 109 of the 1997 Tax Code. Therefore, the sale of cement is subject to the 10% VAT under Section 106(A) of the 1997 Tax Code. Moreover, being a mineral product, the manufacture of cement is subject to the 2% excise tax imposed under Section 151(A)(2) of the same Tax Code. Very truly yours, (SGD.) EDMUNDO P. GUEVARA Deputy Commissioner Legal & Inspection Group
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