BIR Ruling No. 361-2017

REPUBLICOF THE PHILIPPINES

DEPARTMENT OF FINANCH BUREAU OF INTERNAL REVENUE Quezon City

Section 105,NIRC Section I.Revenue Bulletin 01-03

361-2017 0

(Date)

875 BIdg.1,M.H.del Pilar,Dampol 1St LYNDON ALEJANDRO'S FARM PulilanBulacan

Attention : MR.LYNDONC.ALEJANDRO Proprietor

Gentlemen:

This refers to your letter dated September 18, 2012 requesting the Bureau of Internal Revenue for a "Special Ruling"exempting Lydon Alejandro's Farm from Value-Added Tax on purchase of services.

It is represented that Lyndon Alejandro's Farm, with Taxpayer's Identification No.

, is registered with the Department of Trade and Industry as evidenced by a Certificate of Business Name Registration issued on June 5. 2012 and that it imports from other countries the following frozen meat products:

2. 3 1 Chicken Leg Quarter / Chicken Thigh Meat / Chicken Drumstick Chicken Mechanically Debone Meat (Mechanically Separated Meat) Pork Liver/Hearts/ Kidneys (offals)

5 6 4 1 9 10. Pork Picnic Shoulder / Pork Ham Leg b Pork Brisket Bones / Breast Bones / Rosary bones / Neck Bones / Riblets Pork head Meat Pork Trimmings Pork Cheek Meat Pork Tongue ROOT trimmed Pork Jowls

l1.Pork Bellies

13. Pork Ear drum with Pate or Pork masked 14. Pork Cutting Fats/Minced Fats /Ham Fats 2.Pork Lacones

17.Beef Livers/Heats/Tripesoffals 16.Pork Oyster Pieces/Ham End/Buckeyes/Sirloins 19.Beef Trimmings 15.Pork Skins 18. Beef Forequarters

In reply. please be informed that this Office cannot issue a ruling on the above matter as the request is not accompanied by complete documents and information sufficient to allow this Office to rule on the legal issue at hand. Thus. your request is considered as a "No-Ruling Area"pursuant to Section 2 (t) of Revenue Bulletin No.l-2003,which provides viz.:

VAT on Purchases of Lyndon Aleiandro's Farm 361-2017 92017

Page 2 of 2

"Sec. 2. List of No-Ruling Areas. -- The following shall hereby be construed and identified as "No-Ruling Areas."

XXX XXX XXX

u) Request for rulings that are not accompanied by complete documents or information as provided in Revenue Memorandum Circular Nos. 39- 2001 and 14-2001, Revenue Memorandum Order Nos. 32-2001, and I- 2000 in relation to BIR Form 0901 or where the relevant regulations or issuances specify."

Hence, this Office declines to make a ruiing thereon.

Please note that applications/requests for confirmatory rulings must comply with Section 4 and 5 of Revenue Memorandum Order No. 9-2014. Attached is a copy of the said Order for your reference.

Very truly yours. Naomwo

CAESAR R. DULAY Commissioner of Internal Revenue

S 008534

K1-NRA