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March 26, 2008VAT RULING NO. 003-08VAT Ruling No. 018-98; Sections 108 (A), 109 (G), NIRCHealth Plan Philippines, Inc.Rm. 207, Sunrise CondominiumOrtigas AvenueSan JuanAttention: Virgilio V. Oconer, MDMedical DirectorGentlemen :This refers to your letter dated July 20, 2007, requesting this Office for a ruling exempting your organization from VAT. It is represented that Health Plan Philippines, Inc. ("HPPI" for brevity) is a corporation duly organized and existing under Philippine laws, registered with the Securities and Exchange Commission, accredited by the Department of Health and licensed by proper authority to conduct its business; and that it operates as a Health Maintenance Organization (HMO), a pre-paid health care delivery system that takes care of health care services for its members through its nationwide network of accredited doctors, hospitals, dental and medical clinics.It is further represented that HPPI is regarded as a pioneer in the health maintenance industry with twenty-one years of experience since June 1986. It is a founding member of the Association of Health Maintenance Organizations of the Philippines, Inc. (AHMOPI). Its mission is to provide health...