July 15, 2009
BIR RULING [SH-(059) 435-09]
RA 7279; RR 11-97; RMC 42-01; DA-147-03 & DA-067-03
National Police Commission-Philippine National Police
National Capital Region Police Office, Regional Logistic Division
Camp Bagong Diwa, Bicutan, Taguig City
Attention: PSSUPT. Elmer M. Macapagal
Chief, Regional Logistic Division
Gentlemen :
This refers to your letter dated May 22, 2009 requesting for a ruling exempting ITP Construction, Inc. from the payment of value-added tax (VAT) on the services it rendered as a contractor of the Pulis Kalinga Quartering Project in Bicutan, Taguig City for the Philippine National Police (PNP), in accordance with Section 20 of Republic Act (RA) No. 7279.
The facts as represented are as follows:
The Philippine National Police-National Capital Region Police Office (PNP-NCRPO) has implemented its Housing Program through its Regional Logistic Division (RLD), thus, leading to the proposal of constructing the "Pulis Kalinga Quartering Project", a socialized housing project intended for the underprivileged and homeless families who are members of the PNP. The General Appropriations Act (GAA) for FY 2008 has allocated funds for the construction of Pulis Kalinga Quartering Project in Bicutan, Taguig City with...
