June 4, 2010
BIR RULING [DA-(VAT-013) 087-10]
Section 109 (R); DA-634-07; DA-464-03 & VAT 082-02
Linar Educational Materials, Inc.
Unit A, Ground Floor Tempus Place Condominium 2
21 Makatarungan St., Central, Quezon City
Attention: Ms. Erlinda S. Cagigas
President
Gentlemen :
This refers to your letter dated April 20, 2010 requesting for a value-added tax (VAT) exemption certificate pursuant to the provisions of Section 109 (R) of the Tax Code of 1997, as amended. cSATDC
It is represented that Linar Educational Materials, Inc. ("Linar" for brevity) is a stock corporation registered with the Securities and Exchange Commission on March 6, 1997; that it is engaged primarily in the importation and sale of educational books; that it is duly registered with the Bureau of Internal Revenue (BIR) as a NON-VAT EXEMPT corporation with Taxpayers Identification No. 005-201-738-000; and that it enters into government school contracts for the supply of educational books and textbooks, hence, this request for exemption from the payment of VAT on its importation and sale of books and textbooks, and from the coverage of the 5% final VAT.
In reply, please be informed that...
