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June 21, 2007VAT RULING NO. 009-07Sec. 109 (1) (A); 000-00Aranas Consunji BarletaUnit 106, G/F Le Metropole Building326 Tordesillas cor. De la Costa StreetsSalcedo Village, Makati CityAttention: Mr. Cesar M. BarletaTax ServicesGentlemen :This refers to your letter dated August 11, 2006 requesting confirmation, in behalf of your client, Andok's Litson (Andok's), that the sale of roasted chicken is exempt from the Value-Added Tax following the provisions of Section 109 (c) of the Tax Code of 1997. It is represented that Andok's is a corporation duly organized and existing under Philippine laws; that it is engaged in the business of sale of food products; that one of the menu items of Andok's is roasted chicken, an agricultural product in its original state which had undergone the simple process of roasting when sold to customers; that the sale of roasted chickens starts with the delivery of dressed chicken to the various Andok's outlets; that the outlets roast the chicken in such numbers as they estimate they can sell during the day; that no other preservatives, additives or coloring...