VAT Ruling No. 112-90

May 14, 1990 VAT RULING NO. 112-90 Girl Scouts of the Philippines National Headquarters 901 Padre Faura, Manila Attention: Ms . Milagros Araneta Villasor National President S i r s : This has reference to your letter dated December 27, 1989 requesting for a certification that your organization is exempted from the value-added tax. It is represented that your Charter (by virtue of Commonwealth Act No. 542, as amended by Republic Act No. 4375, Presidential Decree No. 720 and Executive Order No. 267) specifically provides for its tax exemption, to wit: "All donations made to the Girl Scouts of the Philippines shall be free from payment of taxes on donations, and the Corporation shall be exempt from the payment of all taxes, duties, imposts, and other charges." In accordance with the above-cited laws, this Office hereby confirms your organization's VAT exemption on activities that it directly undertakes. This implies that such exemption privilege does not extend to the VAT and other taxes, which may be passed on to you by your suppliers of goods and services. However, if you directly import goods, you are VAT-exempt, since in the case of importation, the importer is directly liable for the VAT due. LLphil For your reference and guidance. Very truly yours, JOSE U. ONG Commissioner of Internal Revenue