February 20, 2007
VAT RULING NO. 001-07
Sec. 105 BIR VAT Ruling #063-02
Missionaries of the Child Jesus
Amapola corner Estrella Street
Makati City
Attention: Sr. Ma. Leonora A. Pataueg, MCJ
Superior General
Gentlemen :
This refers to your letter dated May 29, 2006 which was referred to this Office by Revenue District Office No. 49, North Makati, by way of its 1st Indorsement dated June 14, 2006, requesting clarification on the tax treatment for value-added tax (VAT) purposes of the purchases of goods and services from VAT-registered entities like PLDT, Meralco, Water Utility Companies, etc., by Missionaries of the Child Jesus.
It is represented that the Missionaries of the Child Jesus, aside from being an apostolate in purely religious-catechists in favor of children, youth, adults and parents in socio-economically depressed areas, has other related works of mercy for the benefit of the needy.
In reply thereto, please be informed that this Office had already occasion to rule on the matter when it said in BIR VAT Ruling No. 063-02 dated September 16, 2002, that —
". . . VAT is an indirect tax and the...
