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VAT Ruling No. 094-89

VAT Ruling No. 094-89 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Mar 29, 1989

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March 29, 1989 VAT RULING NO. 094-89 Mr. Primo Panganiban President Prime Commercial Inc. 1001 Asuncion Street Tondo, Manila Dear Sir : In connection with your application for zero rate, please be informed that the sale of human placenta is not subject to VAT since it cannot be considered an object of commerce, pursuant to BIR Ruling No. 224-87, a copy of which is attached. In view thereof, there is no need for you to register as a VAT taxpayer; hence a request for a cancellation of your VAT registration should be filed with RDO 22. cdtech Very truly yours, EUFRACIO D. SANTOS Deputy Commissioner

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