VAT Ruling No. 097-88
VAT Ruling No. 097-88 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Apr 15, 1988
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April 15, 1988 VAT RULING NO. 097-88 102-000-00-097-88 Mr. Antonio T. Tolentino President United Human Resources Management, Inc. Room 1107, 11th Floor Pacific Bank Building 6776 Ayala Avenue Makati, M.M. S i r : This refers to your letter dated February 16, 1988 requesting on the proper computation of the value added tax in the service income of your contractual or temporary staff. In reply thereto please be informed that inasmuch as your company provides services to different client * gross salary * fees including the amount * the services and * subject to the 10% value added tax under Sec. 102 of the NIRC, as amended by E.O. No. 273. lljur Please be guided accordingly. Very truly yours, BIENVENIDO A. TAN, JR. Commissioner of Internal Revenue By: VICTOR A. DEOFERIO, JR. Deputy Commissioner
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