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June 23, 2005VAT RULING NO. 009-05Section 105; 027-2003National Association of Dental Traders, Inc.Suite 1408 State Center Bldg.333 Juan Luna Street, Binondo, ManilaAttention: Ms. Imelda DiuPresident, NADTIGentleman :This refers to the 1st Indorsement of the Chief, Legal Division, Revenue Region No. 6, Manila, dated September 11, 2003, relative to your request for exemption from the value-added tax (VAT) as non-stock, non-profit corporation. Based on the documents which you submitted, it appears that National Association of Dental Traders, Inc. is duly registered with the Securities and Exchange Commission on September 5, 2000 under SEC Registration No. A200013568; that the purpose or purposes for which the corporation was formed are as follows:"1. To provide a medium for initiating, assisting and undertaking, or otherwise helping in the promotion and development of the dental trade and the practice of dentistry in the Philippines;2. To unify all dental suppliers, dealers, manufacturers and related trade organization for effective, efficient, coordinated and cooperative endeavors for the common good;3. To secure and make available such materials and facilities as are necessary or convenient for...