Value Added Tax

VAT Exempt Sales

A. Sale or importation of;

1. Agricultural and marine

2. Livestock

3. Poultry of a kind

B. Sale or importation of;

1. Fertilizers

2. Seeds, seedlings, and fingerlings

3. Fish, prawn, livestock and poultry feeds

C. Importation of personal and household effects belonging to:

1. Residents of the Philippines returning from abroad

2. Nonresident citizens coming to resettle in the Philippines

D. Services subject to OPT

E. Importation of professional instruments and implements, tools of trade.