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July 9, 2010BIR RULING [DA-(VAT-019) 119-10]Sections 30, 105 and 108; DA (VAT-004) 017-2010 dated January 28, 2010;BIR Ruling DA-249-05 dated June 9, 2005;VAT Ruling No. 056-02 dated September 12, 2002Tiburcio B. Aquino Memorial Hospital Bialong National Highway,Kaimba, Sarangani ProvinceAttention: Sr. Maxima C. RamosAdministrator Gentlemen :This refers to your letter dated November 9, 2009 requesting for a certification for Value-Added Tax (VAT) exemption to be issued to Tiburcio B. Aquino Memorial Hospital. It is represented that Tiburcio B. Aquino Memorial Hospital, located at Bialong Highway, Kiamba, Sarangani Province, is a primary hospital with a 16 bed capacity; that it is owned by the Sarangani Medical Foundation, Inc., a non-stock, non-profit institution; that Tiburcio B. Aquino Memorial Hospital is providing health care to Muslims, natives, as well as Christians in the province area; that it received a G.E. ultrasound, an equipment which is of vital importance to the hospital provisions of services and to Sarangani Province, since it is the only machine that can be availed of by the people of Kiamba, Maasim, Maitum and Palimbang; and...