VAT Ruling No. 093-91
VAT Ruling No. 093-91 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Dec 11, 1991
Full text
December 11, 1991 VAT RULING NO. 093-91 102 (a) 136-91 093-91 Mr. Julian F. Agravante 25 Saint Joseph Street Paradise Village, Quezon City S i r : In reply to your letter dated August 24, 1991, please be informed that BIR Ruling No. 397-87 exempting TV Airtime from value-added tax was already revoked by BIR Ruling No. 136-91 dated July 16, 1991. Accordingly, your client Probe Productions, Inc. (PPI), a co-producer of a television program known as "Probe Team" and a seller of TV airtime shall be subject to VAT effective July 17, 1991. prll Very truly yours, JOSE U. ONG Commissioner of Internal Revenue
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