VAT Ruling No. 095-88
VAT Ruling No. 095-88 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Apr 19, 1988
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April 19, 1988 VAT RULING NO. 095-88 100 (b)-000-00-095-88 Mr. Magdangal B. Elma Deputy Executive Secretary Office of the President Malacaang, Manila S i r : This refers to your 3rd Indorsement dated March 8, 1988 requesting comment and recommendation on the letter of Sr. Estrella Castalone of the Daughters of Mary Help Christians requesting exemption from the payment of the value-added tax on its importation of assorted goods intended for free distribution to the needy. prll In reply, please be informed that on the basis of the list of imported items, enumerated in the 1st Indorsement issued by the Department of Finance on January 25, 1988, the following are subject to VAT: 1. powdered skim milk 2. powdered eggs 3. empty pails 4. crosse and blackwell shrimp brisque soup 5. luncheon meat 6. lancia bravo rigatoni 7. assorted flour, salt, soap, clothes, pasta, cooking oil and canned goods. On the other hand, rice and sugar are exempt from VAT pursuant to Section 109 (b) of the Tax Code, as amended by E.O. 273. prcd Very truly yours, VICTOR A. DEOFERIO, JR. Deputy Commissioner
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