May 7, 2010
BIR RULING [DA-(VAT-010) 061-10]
Section 109 (A); VAT Ruling Nos. 058-01 & 014-03
M. Yuhico Enterprises
No. 182 Shaw Blvd.
Pasig City, Metro Manila
Attention: Mr. Manuel C. Yuhico
General Manager
Gentlemen :
This refers to your letter dated September 8, 2009 requesting, in effect, for a ruling that ATRIG is not a pre-requisite in the release of your importations from the Bureau of Customs. HcTEaA
As represented, you have been importing meat products and their edible offals in their fresh and unprocessed, frozen condition from America, Canada, Europe, Australia, New Zealand and Brazil since 2001. You have been enjoying VAT free/exempt importations and were not required to present ATRIG from this Office as a pre-requisite for the release of your importations from the Bureau of Customs. Recently, however, the Bureau of Customs, under their E2M, has required you to present ATRIG before lodging of entries (code 4000 N00) in box 37 of EIRD (procedure code).
In reply, please be informed that pursuant to Section 109 (c) [now Section 109 (1) (A)] of the National Internal Revenue Code, sale or importation of...
