VAT Ruling No. 103-90
VAT Ruling No. 103-90 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • May 3, 1990
Full text
May 3, 1990 VAT RULING NO. 103-90 103 (c)-000-00-103-90 Mr. Domingo L. Chung Liberty Agricultural and Poultry Supply 3336 R. Magsaysay Blvd., Mla. S i r : This has reference to your letter of March 27, 1990 requesting for VAT exemption on the importation of the following animal and poultry feeds: 7.48 Metric Tons (MT) Calf Manna, 8.93 MT Pigeon Feed and 1.81 MT Holding Ration. It was represented that the calf manna, pigeon feed and holding ration are given to young calves, young pigeons and egg-laying chickens, respectively. In reply, may we inform you that based on your representation, the importation of such items is exempt from the Value-Added Tax pursuant to Sec. 103 (c) of the Tax Code, as amended by E.O. 273. Please be guided accordingly. LibLex Very truly yours, VICTOR A. DEOFERIO, JR. Deputy Commissioner
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