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April 24, 2006VAT RULING NO. 004-06R.A. 9337Mr. Glen B. KaindoyGB Kaindoy Customs BrokerageRm. 711 BPI Bldg.Plaza Cervantes, BinondoManilaDear Sir :This refers to your request for a ruling, in behalf of your clients who are importers, traders, manufacturers and producers, as to whether or not fish, prawn, livestock and poultry feeds, including ingredients, either locally produced or imported, used in the manufacture of finished feeds are exempt from VAT. In reply, please be informed that the VAT exemption of the sale or importation of fertilizers; seeds, seedlings and fingerlings; fish, prawn, livestock and poultry feeds, including ingredients, whether locally produced or imported, used in the manufacture of finished feeds (EXCEPT specialty feeds for race horses, fighting cocks, aquarium fish, zoo animals and other animals generally considered as pets) was never amended nor deleted under the new VAT Law (i.e., R.A. 9337). Hence, the same still remains exempt from VAT, except sale or importation of specialty feeds, including raw materials used in the manufacture of specialty feeds for race horses, fighting cocks, aquarium fish, zoo animals and...