Array
(
    [results] => Array
        (
            [0] => Array
                (
                    [ArticleID] => 182605
                    [Title] => Sale of a house valued at P1-M or less
                    [Summary] => A corporation  engaged in the sale of fertilizer requests for a certificate of exemption from the value-added tax under Section  103(d) of the National Internal Revenue Code of 1977. The corporation submitted copies of its 1997 and current licenses issued by the Fertilizer Authority under Presidential Decree 1144.


A duly  licensed manufacturer, importer, distributor and exporter of fertilizer is indeed exempt from VAT under Section 103(d) of the NIRC of 1977  (now Section 109(d) of the Tax Code of 1997).


                    [DatePublished] => 2002-11-04 00:00:00
                    [ColumnID] => 133272
                    [Focus] => 0
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => Business As Usual
                    [SectionUrl] => business-as-usual
                    [URL] => 
                )

        )

)

FERTILIZER AUTHORITY

Array
(
    [results] => Array
        (
            [0] => Array
                (
                    [ArticleID] => 182605
                    [Title] => Sale of a house valued at P1-M or less
                    [Summary] => A corporation  engaged in the sale of fertilizer requests for a certificate of exemption from the value-added tax under Section  103(d) of the National Internal Revenue Code of 1977. The corporation submitted copies of its 1997 and current licenses issued by the Fertilizer Authority under Presidential Decree 1144.


A duly  licensed manufacturer, importer, distributor and exporter of fertilizer is indeed exempt from VAT under Section 103(d) of the NIRC of 1977  (now Section 109(d) of the Tax Code of 1997).


                    [DatePublished] => 2002-11-04 00:00:00
                    [ColumnID] => 133272
                    [Focus] => 0
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => Business As Usual
                    [SectionUrl] => business-as-usual
                    [URL] => 
                )

        )

)

abtest

Sale of a house valued at P1-M or less

November 4, 2002 - 12:00am

A corporation engaged in the sale of fertilizer requests for a certificate of exemption from the value-added tax under Section 103(d) of the National Internal Revenue Code of 1977. The corporation submitted copies...

Business As Usual

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