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BIR Ruling No. 390-15 (COMELEC exempt from VAT and sales tax on its purchases of goods and services to be used in the conduct of the May 2016 automated elections)

BIR Ruling No. 390-15

BIR Ruling No. 390-15 | 2015-11-03

Republic Act (RA) No. 8436, as amended by RA No. 9369

Commission on Elections
Intramuros, Manila

Attention: Christian Robert S. Lim
Commissioner
Project Manager, 2016 National Local Elections

Gentlemen :

This refers to your letter dated October 15, 2015, requesting, on behalf of the Commission on Election ("COMELEC", for brevity), confirmation that its local purchases of goods and services as well as importation of goods are exempt from value added tax (VAT) and percentage tax imposed under the National Internal Revenue Code ("NIRC") of 1997, as amended, pursuant to Republic Act (RA) No. 8436, as amended by RA No. 9369.

It is...