VAT Ruling No. 109-90
VAT Ruling No. 109-90 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • May 14, 1990
Full text
May 14, 1990 VAT RULING NO. 109-90 103t-000-00-109-90 Robinson Milling Systems, Ltd. South East Asia P.O. Box 7772 ADC, NAIA Pasay City, Metro Manila Attention: Mr . John Huntley Area Manager S i r s : This refers to your letter of October 27, 1989 inquiring if your company is required to register as a non-VAT entity. It is represented that Robinson Milling System, Ltd. South East Asia is a regional headquarters of a multinational corporation, the activities of which are supervisory and coordinative in nature. In reply thereto, please be informed that your company is VAT-exempt pursuant to Section 103(t) of the Tax Code, as amended by E.O. 273. Inasmuch as your company is not covered by Revenue Regulations No. 6-88, it is not also required to register as a non-VAT taxpayer. LibLex Very truly yours, JOSE U. ONG Commissioner of Internal Revenue
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