VAT Ruling No. 088-88
VAT Ruling No. 088-88 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Nov 24, 1988
Full text
1988 VAT RULING NO. 088-88 103 (f)-000-00-088-88 Ms. Elvira Gracia Ahin Javier Chief Accountant Publishing House, Inc. Chino A. Roces Avenue Quezon City. M a d a m : This has reference to your letter dated February 18, 1988 inquiring whether the bindery services rendered by another VAT-registered company is similarly exempt from VAT as an entity engaged in book printing. In reply thereto, please be informed that outside-purchased bindery work is not VAT-exempt regardless of whether the final product is tax-exempt or not. cdtech Very truly yours, BIENVENIDO A. TAN, JR. Commissioner of Internal Revenue By: VICTOR A. DEOFERIO, JR. Deputy Commissioner
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