1988

VAT RULING NO. 007-88

107 (a)-000-00-007-88

Dr. Miguel Ponayo
President
Camarines Norte
Chamber of Commerce and Industry

Re: your query on VAT registration, please be informed that branches regardless of location shall be consolidated with the principal or main office for purposes of VAT registration. cd

VICTOR A. DEOFERIO, JR.
Deputy Commissioner