VAT Ruling No. 104-88
VAT Ruling No. 104-88 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Apr 19, 1988
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April 19, 1988 VAT RULING NO. 104-88 100-000-00-104-88 Keyser Mercantile Co., Inc. 231 Aguado Street San Miguel, Metro Manila Attention: Mr . Antonio K . Gocalay Vice- President Gentlemen : This refers to your letter dated March 24, 1988 requesting a ruling on the applicability of value-added tax on your importation of the following medical equipment and supplies. 1) thermal film fixable type 2) Medical thermal images In reply, please be informed that the aforesaid transaction is subject to the 10% value-added tax pursuant to Section 100 of the Tax Code, as amended by Executive Order No. 273. Very truly yours, VICTOR A. DEOFERIO, JR. Deputy Commissioner
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