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February 16, 2009VAT RULING NO. 004-09Secs. 119, 236; 000-00San Buenaventura Law Offices2/F Raha Sulayman Building108 Benavidez StreetLegaspi Village, Makati CityAttention: Atty. Leopoldo E. San BuenaventuraManaging PartnerGentlemen :This refers to your letter to RDO Simplicio Madulara of RDO 47-Makati, which he referred to the Law Division on March 30, 2006, and later by the Office of the Deputy Commissioner for Legal & Inspection Group to the VAT Review Committee on August 9, 2007, relative to your request for the cancellation of the VAT Registration of your client, Community Media Network, Inc., a franchise grantee under Republic Act No. 9115. IDTSaCIt is represented that Community Media Network, Inc. is a domestic corporation duly registered with the Securities and Exchange Commission (SEC); that its primary purpose is —"To establish, contract, install, operate and engage in the business of radio station including but not limited to AM, FM and FM multiplex transmission in the Philippines or abroad at such places as the corporation may select, for domestic and international telecommunication, broadcasting and television/cable stations and to receive and collect...