August 2, 2006
VAT RULING NO. 009-06
Sorosoro Ibaba Development Cooperative
Sorosoro Ibaba
Batangas City
Attention: Mr. Rico B. Geron
General Manager
Gentlemen :
This refers to your letter dated May 25, 2006 requesting for exemption from the Value-Added Tax on Sorosoro Ibaba Development Cooperative's (hereinafter "the cooperative") importation of two (2) units of generator sets to be used for the construction of a biogas digester.
It is represented that the cooperative is an agricultural multi-purpose cooperative organized and existing under Philippine laws; that it presently has 9,000 members who are mostly engaged in livestock production that affects the environment; and that it transacts business with members only.
It is further represented that the cooperative is now currently focusing on addressing and preserving the environment through the proper disposition of animal wastes: that one of its perceived solutions is through the construction of a biogas digester, and because of which, it imported two (2) generator sets from the United States, which arrived last April 8, 2006: and that the Revenue Region Office of Manila denied the cooperative's application for Authority to Release Imported Goods...
