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October 22, 2007VAT RULING NO. 013-07Sec. 109 (B) (d) VAT Ruling No. 012-2001Cargill Philippines, Inc.14th Fl. Citibank Tower8741 Paseo de RoxasMakati City Attention: Mr. Ricardo C. Cruz, Jr.Country ControllerGentlemen :This refers to your letter dated November 23, 2004 requesting in effect, for a ruling that your importation of raw materials used as ingredients and additives in the manufacture of animal feeds is exempt from VAT. aCTcDSIt appears that your company, Cargill Philippines, Inc. (CPI) is engaged in the manufacture of animal feeds. You import a significant number of raw materials used as ingredients and additives in the production of your animal feeds, such as: 1) Canola meal - from Canada; 2) Rapeseed meal - from China; 3) Fish meal - from Peru; 4) Tapioca hard pellet - from Thailand; 5) Wheat Bran pellet - from Sri Lanka and Indonesia; 6) Deproteinized Whey Powder - from United States; 7) Totes Raw products raisins - from United States; 8) Feed Peas - from United States; 9) Wheat bran - from Singapore; and 10) Soybean Oil Meal -...