VAT Ruling No. 090-02
VAT Ruling No. 090-02 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Dec 18, 2002
Full text
December 18, 2002 VAT RULING NO. 090-02 Section 109 (d) VAT Ruling No. 033-2001 Sytengco Enterprises Corporation No. 10 Resthaven Street, SFDM, Quezon City Philippines Attention: Mr. Renan M. Del Rosario Gentlemen : This refers to your letter dated June 26, 2002 requesting for a certificate of exemption from the value added tax under Section 109(d) of the Tax Code of 1997, being a corporation engaged in the sale of fertilizers. In support of your request, you submitted photocopies of your FPA license and certificates of product registration for our perusal. It is represented that your company is a duly licensed importer/distributor of fertilizers by the Fertilizer and Pesticide Authority with FPA License No. 012, FPA Control No. 01-01L-02, valid until 05 January 2003; that you are aware that your certificate of exemption shall apply only to those products that you registered with the FPA; that the following products have Certificates of Product Registration from the Fertilizer and Pesticide Authority: Reg. No. Item For Use On 1-11F-189 Ammonium Chloride all crops 1-11F-955 Ammonium Nitrate Mango 1-11F-909 Borax Decahydrate all crops 1-11F-313 Calcium Chloride all crops 1-11F-911 Cobalt Sulfate all crops 1-41F-119 Copper Sulfate Pentahydrate all crops 1-11F-325 Di-ammonium Phosphate all crops 1-41F-059 Ferrous Sulfate Monohydrate all crops 1-11F-182 Potassium Chloride (0-0-60) all crops 1-11F-999 Potassium Nitrate all crops Source: Belgium/Nutrisi B.V. 1-11F-1003 Potassium Nitrate all crops Source: Israel/Hornet Ltd. 1-11F-634 Golden K Potassium Nitrate Mango 1-11F-661 Zinc Sulfate Heptahydrate all crops and that you have attached photocopies of your FPA license and certificates of product registration for our perusal. In reply, please be informed that as a duly licensed manufacturer, importer, distributor and exporter of fertilizers, you are exempt from the VAT pursuant to Section 109(d) of the Tax Code of 1997. This ruling is being issued on the basis of the foregoing facts as represented. If upon investigation, it will be discovered that the facts are different, then this ruling shall be considered null and void. Very truly yours, Commissioner of Internal Revenue By: (SGD.) JOSE MARIO C. BUAG Deputy Commissioner Legal and Inspection Group
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