VAT Exempt Sales and Transactions under Sections 109(A) to 109(G) NIRC, Episode 1 of 4

In this episode we discuss VAT exemptions on:
• Agricultural marine food products in their original state
• Livestock and poultry of any kind
• Fertilizers
• Seeds, seedlings, and fingerlings, fish, prawn
• Livestock and poultry feeds
• Personal and household effects of residents of the Philippines and nonresident citizen
Look out for VAT Exempt Sales and Transaction under Section 109(H) to 109(N) NIRC, Episode 2 of 4.
Feel free to leave questions or clarifications in the comment section below. We would love to address them. Another option is to email the questions to [e-mail]. Like and subscribe, thanks!

[@sofiamanuel7169]

Enrico D. Tabag, CPA, MBA such a great author and I'm really surprised seeing you here in youtube. Thanks for sharing your knowledge and for helping us aspiring cpas

[@enricotabag]

Thank you very much for the compliment Sofia. God bless you and keep safe

[@darielbaylor6790]

you probably dont give a shit but does any of you know a way to log back into an instagram account? I was stupid forgot the password. I love any tips you can offer me

[@justsaying6344]

tnx po sir enrico....napakagaling niyo mg explain.mas naiintindihan q ang explanation nyo kesa dun sa madaming nakasulat.mas madali po maintindihan ang pgsisimplify nyo po😊

[@kingbernicedeinsmercado2374]

GALING MO PO SIR, WELL EXPLAINED GRABE.

[@enricotabag]

Thank you, King! Please don't forget to like, share and subscribe to my KZbin Channel for more updates and for more upcoming videos. Stay safe! =)

[@mikaellagaylefernando2482]

Sir salamat po for your videos. I really appreciate that you take your time to help your students even from afar. God bless!

[@enricotabag]

You're welcome Mikaella. Good luck and stay safe.

[@micakesss]

I am watching this po because my prof in Tax2 recommend your Business Tax book. This vid. really helps me to understand the content when I'm doing advance reading. Thank you so much, sir.

[@mutiahersheymhaee.2067]

Salute Mr. Tabag, super clear ng turo mo po, super helpful po. Thank you so much po Sir. Praying na magkaroon ka pa po more subscribers kasi sobrang helpful po. God bless. For more taxation topics.

[@enricotabag]

Hi Hershey, thank you very much for the compliment. God bless and keep safe.

[@carljustin1718]

Ang galing nyo po mag turo, very passionate; nabubuhay nyo yung interest ng mga estudyanteng kagaya ko mag aral. Saludo ako sayo sir!

[@enricotabag]

Thank you, Carl! Glad it was helpful! Please don't forget to like, share and subscribe to my KZbin Channel for more updates and for more upcoming videos. Stay safe! =)

[@kevinsantos4158]

Wala ko masabi sa lecture niyo sir. Dati minememorize ko tong mga to napakarami, ngayon nasasapuso ko na haha salamat sir

[@enricotabag]

Thank you, Kevin! Please don't forget to like, share and subscribe to my KZbin Channel for more updates and for more upcoming videos. Stay safe! =)

[@layla578]

This is very helpful sir! Very detailed and well explained. Thank you so much!

[@enricotabag]

Glad it was helpful! Please don't forget to like, share and subscribe to my KZbin Channel for more updates and for more upcoming videos! Stay safe! =)

[@layla578]

@@enricotabag sir we hope PRTC would offer discount for students whose families are member of 4Ps or those indigent po. :(

[@sunnicole]

thank you for this sir im gonna watch the whole ep before our class 🤧

[@ara9239]

Thank you Sir! I love listening to your discussion while reading your book. God bless your channel

[@enricotabag]

You are very welcome, Ara! Thank you too for your support! Please don't forget to like, share and subscribe to my KZbin Channel for more updates and for more upcoming videos. Stay safe! :)

[@shiellaluzano224]

Thank you so much sir ☺ new subscriber po

[@chlarissamaeurbi5957]

Thank you so much sa video na ito Sir! Nakakatulong po kayo sa marami.

[@enricotabag]

You're welcome, Chlarissa! Please don't forget to like, share and subscribe to my KZbin Channel for more updates and for more upcoming videos. Stay safe! =)

[@khairaquitain1402]

Hello sir! Thank you! Great channel! Youre so humble hope you gain more subscribers soon! God bless po.

[@enricotabag]

You're welcome Khaira and thank you for the compliment. Please share our channel to your friends. God bless and stay safe.

[@saidatuyushawu5409]

Thank you so much, Sir! Very well explained talaga

[@paige_1259]

Sobrang helpful lalo na ngayong online classes. Thank you po sir!

[@enricotabag]

You're most welcome! Glad to hear it was helpful! Please don't forget to like, share and subscribe to my KZbin channel for more update and for more upcoming video. Stay safe! :)

[@kimcyrahgerian3846]

ANOTHER LEARNINGS!!!!!!

[@enricotabag]

Thank you, Kim! Please don't forget to like, share and subscribe to my KZbin Channel for more updates and for more upcoming videos. Stay safe! =)

[@aliyahlacson1177]

Just finished the video, I learned a lot. Thank you sir! KZbin kasi kaya wala yong madaming jokes ni sir, mas sobrang funny and witty sa review center. But I still enjoyed it here, thank you po again. 😌💕

[@enricotabag]

Hi Charlie, thank you so much sa support. Pasenya na d pa ako masyado naka-adjust maglecture online + dko sure if papatok sa ibang viewers!😅. Anyway, unti2 try ko😅. God bless and keep safe.

[@aliyahlacson1177]

Enrico Tabag thankyouuu po 😌

[@renzelcas7396]

Thank you again, Sir! 💖 Shinare ko nga po pala 'tong channel n'yo sa Facebook account ko last May 22 😊 May mga accountancy students din po from my school na nag-share nung post ko. 3.84k palang po tayo nun, so baka nandito na po sila ngayon hehe More power, Sir!!! 😊

[@enricotabag]

Thank you Renzel and sa inyong lahat!💖. God bless and stay safe.

[@ricaoabelofficial7409]

Sir Tabag is so funny and so kind

[@r3dleonardo788]

Excellent..

[@enricotabag]

Thank you!

[@aurialuzrance1672]

Reading his book transfer tax and listening to the Video. Good combination.

[@enricotabag]

Thanks Aurialuz. I will also discuss Income taxation soon to supplement the books. God bless

[@jonacambri6771]

saan po available yung book niya? and hm po?

[@aurialuzrance1672]

@@jonacambri6771 meron po sa mismong review center sa may prtc manila po. Sa tapat po ng University of the east.. medyo malapit na siya sa recto.

[@aurialuzrance1672]

And yung price po niya is 500 mura na po for an original book di tulad sa ibang author.

[@enricotabag]

@@aurialuzrance1672 and Jona, you can also order/message thru edtbookshop.com Thanks Aurialuz for helping us promote the books. God bless

[@ashleyjaneaquino4093]

Mas may natutunan pa ko sayo sir kesa sa prof namin huhhuhu

[@enricotabag]

Thank you, Ashley! Please don't forget to like, share and subscribe to my KZbin Channel for more updates and for more upcoming videos! Stay safe! =)

[@renzelcas7396]

Ngayon nalang po ulit ako naka-nood dito dahil ang bagal po lagi ng internet dahil load lang 😢🤣 buti nalang po nahiram ko yung book ng classmate ko, na kayo po ang author, hindi ko pa po nasoli dahil sa COVID hehe. Will catch up nalang po! Thank you po. God bless.

[@enricotabag]

No worries Renzel andyan lang naman mga videos natin. You can check the playlist para makita lahat ng available videos. Thank you for appreciating our videos. God bless🙂

[@cgpatrickdelarosa9250]

Hi Sir Tabag Thank you so much for your free tutorial videos. im planning to buy your tax reviewer book in preparation for cpale Godbless :)

[@enricotabag]

Thanks CJ. You can message our staff thru edtbookshop.com regarding availability. Good luck and God bless.

[@itsmehsushi5441]

Me too nakakamotivate po kayo 😊

[@heraldjoshuadimalanta4369]

Thank you so much sir!!! Sana may pa giveaway ng books hahahahahahahah joke lang po your videos are more than enough. God bless po!!

[@enricotabag]

Good luck and God bless you too!

[@mrysecpa]

Thankyouuuu po Sir! Your videos are highly appreciated po. Godbless po. And more videos 😁

[@enricotabag]

You're welcome Storm Rose. Please share our channel to all your friends who may also benefit from watching our videos. Thanks

[@ashleyjaneaquino4093]

Salute to you sir, thank you so much poooo

[@enricotabag]

You're always welcome, Ashley! =)

[@eeddcervantes]

Hi Sir, I felt really sad at the same time parang nakaramd ako ng galit at sama ng loob sa last part. When I was 11 years old, my father died in the hospital while my mom was outside looking for medicine the doctor advised her to buy. Had it been directly given to him that moment could have saved his life. :(

[@enricotabag]

Sorry to hear that Prof E😔. God bless you and your fam.

[@gwendolynpansoy5635]

hi sir! first of all thank you I understand taxation in wider sense because of ur videos, but I cannot find the episode 3 of vat exempt lesson sir. Pls mention me if it will be uploaded. I also hope you will cover AFAR, perhaps I will understand more with ur video because I like the way you discuss.

[@enricotabag]

CPA Reviewer in Taxation (2020 edition) by yours truly will be available next week June 5, 2020! For those who are interested, please drop a message to our official account, edtbookshop.com Thanks everyone for all your support. God bless and stay safe. 😍

[@jovielou-jurisstark3888]

Question po sir🙋🏻‍♀️: sa example nyo po sir about sa BIR RULLING 44-2014 (20 mins) what if the seller of ingredient premix enzyme is also a supplier to both manufacturer(A) ng poultry feeds na pang animals na pang human consumption at manufacturer(B) na pang specialty feeds.. should the seller of enzymes segregate Sales from manufacturer(A) na Vat exempt at Sales from manufacturer(B) na Vatable. Question #2 sa BAI po ba restricted yung seller ng enzymes to specific manufacturer ng feeds? Ex. Bawal sila mag supply sa nag manufacture ng pang specialty feeds kapag nagsu-supply na sila sa nag manufacture ng feeds for poultry na pang human consumption. 🤓 thank you po sir.

[@enricotabag]

Q#1: In my opinion, it must be allocated Q#2: Hindi naman siguro pero pakicheck na lang din sa BAI. Thanks

[@eeddcervantes]

Thank you Sir! God bless.

[@enricotabag]

Thanks Prof E

[@academejournal2680]

Hello po Sir Tabag, sobrang helpful po ng mga videos niyo po. Sir yung part 3 po na link naka private po :(

[@rayzsanchez]

ang rice / bigas po ba ay tax exempt?

[@chlorophyllarafolii5960]

Thank you sir.. 😊

[@enricotabag]

Most welcome! Thank you too for supporting my KZbin channel. Please don't forget to like, share and subscribe to my KZbin channel for more update and for more upcoming video. Stay safe! :)

[@satsme101]

Sir ang charcoal ksama po ba sa TAX EXEMPT? under ba ang charcoal sa original state?

[@deocarlogarcia5764]

Dito po sa san antonio Zambales, treasurer po ang nasusunod if magkano ang gross sales ng fish vendor. Specifically 750,000 pesos po declare nya at 12, 750 po dapat ang tax. Rational po b ang munisipyo namin?

[@ladymaylara4706]

thank you so much po sir🙏

[@enricotabag]

Thank you too, Lady May! Please don't forget to like, share and subscribe to my KZbin Channel for more updates and for more upcoming videos. Stay safe! =)

[@clarencegiray7873]

Thank you po😊

[@enricotabag]

Thanks Cladette

[@erinraventibus1867]

Sir sa tingin ko po yung third video po dito sa VAT exempt sales series ay nakaprivate. Bale 3/4 lang po ang napublish. But thank you sir for your videos! 🤍

[@enricotabag]

You're welcome, Erin! Naka public na yung 3rd video 😊 Please don't forget to like, share and subscribe to my KZbin Channel for more updates and for more upcoming videos. Stay safe! 😊

[@josephinegarcia7786]

Salamat po sir 💙

[@enricotabag]

Most welcome, Josephine! Please don't forget to like, share and subscribe to my KZbin channel for more update and for more upcoming video. Thank you and Stay safe! :)

[@geraldoaves1960]

Thank you sir.

[@enricotabag]

Thank you Geraldo!

[@SunriseDialysisCenterOPC]

good evening po. magiging Vat Exempt Sales po ang mga nakukuha namin from PHILHEALTH na income payment by government to LGU? Sa 2307 po namin , given by Philhealth , ang gamit po nila na ATC is WC157. I appreciate all your help.

[@cristinaolisa9576]

Thank you Sir!!!!!

[@enricotabag]

Thanks cristina

[@rosaniedelacerna4516]

Good day Sir EDT, ask lang ako under Marine Food products ang sinabi lang ay fish and crustaceans lang, how about ang "LATO" vat exempt din po ba sya? Thanks

[@alvinjonedelledeleon5685]

Goodpm Sir. I just kindly ask po, is marinating, longganisa and bbq chicken, are all vatable? thank you sir

[@ajmnz__6846]

THANK YOU PO

[@enricotabag]

You're welcome! :) Please don't forget to like, share and subscribe to my KZbin channel for more update and for more upcoming video. Stay safe! :)

[@angelilykafolio9638]

Sir, pag non-vat po si supplier and nagbenta kay gov't agency with vat-exempt transaction, may GMP pa po ba na need i-withhold si gov't? Thank you po

[@marcellanooliza5334]

Hi All, New lang po kmi sa import/export. Ngayon, Nagexport na po kami tapos nagbill po sa amin ung brokerage fee regariding sa shipment etc. Vatable po ba iyon or Exempt? Salamat po

[@agaperissamaen.915]

Thank youuuu sir😘

[@enricotabag]

You're welcome Rissa and thank you too for your support. I hope you subscribe and share our channel.

[@lesliejoysamayo9941]

Hello po, regarding po sa 109(G) kapag po naconfine ang patient then may professional fee ng doctor kasama na sa bill niya, yung prof fee ba dun is subject to vat?

[@mineliormalabedjr2909]

sir sa maga ilokano mahilig sa longanisa, vatable po ba?

[@elijahsantiago5594]

Hello po sir ask lang po pag po ba ang ordinary people ng file ng VAT Exemption maaapproved po ba sya nga BIR salamat po 😊

[@satsme101]

Sir, nag conduct ka po ng Training sa Taxaxtion po?

[@janetclemente2385]

Sir di po maopen yung video for o to r

[@itsjashvlog4419]

hi sir, question lnng sesame seed hulled and walnuts halves vat exempt po ba?

[@kjbyuvlogs5138]

Sir wala po yung part 3 :(((((( d po maview

[@jacksonbriones3587]

sir, ibig sabihin, pag na-confine ang patient, lahat ng bills sa hospital (doctor's PF, room accommodation, laboratories, medicines, alcohol, cotton, etc...) ay vat exempt? maraming salamat po

[@erikaevidor7896]

Sir, hingi lang po sana ako ng clarification dun sa VAT-Exemption of Agri & Marine food products @ Orig state. Kahit po ba sir ito ay sold by retailers or dealers, VAT Exempt rin? Or yun lang sold by the owner of the land where it was grown (Primary Agri-Growers) ang VAT- Exempt? Thank you po.

[@enricotabag]

Wholesalers/retailers, vat exempt. Huwag lang by restaurants ha kasi effectively, sale of service mga yun.d mo sila tatawagin na sellers of agricultural/marine food products at orig.state.

[@erikaevidor7896]

Thank you sir! Super helpful po ng mga discussions mo. More power!

[@jovianpiang5254]

Hi sir, how about presentation of vat exempt sales to senior citizen. Itbist cross sales or net of discount n po cya. Thanks

[@xs1116]

Thank you so much, Sir! Big help for law students taking tax classes without any accountancy background. By the way sir, bat po walang "importation of services"

[@enricotabag]

Hi X S, thank you for appreciating our videos. Please share our channel to your friends...... As to services, it's not appropriate to use the term importation. Such services will be considered rendered in the Philippines by either nonresident alien not engaged in trade/business in the Phils. or by a nonresident foreign corp.

[@xs1116]

@@enricotabagThank you so much po for replying, Sir. Opo, my classmates and I keep on recommending your channel to our fellow law students. God bless po!

[@adrianspencerallas1633]

Sir, is the sale of Boar Semen (for artificial insemination) also exempt from VAT?

[@nfjpiadwcb-chapter2694]

Sana may Income Tax din Sir Hehe

[@enricotabag]

Yes I will discuss Income Taxation after finishing business taxes to supplement my books. Hindi ko lang mapagsabay sabay, hehe but it's coming very soon. Please share my channel to your members and to others who may need or benefit from it. Thanks for the support. God bless

[@emelindacatahan210]

Hi sir, my daughter is putting up a corporation, a ricemill business, but with an expected sale of more than 3M in a year. My question is, should the corp register as vat or non-vat ? The BIr in Isabela, says it is non-vat because rice is vat exempt. Is the BIR right in saying that it should be non-vat registered?when i say bir, may be it is just the front liners there. Please enlighten me sir. Thank you.

[@enricotabag]

Hi ma'am, BIR Isabela is correct. Rice milling business is one of the vat exempt transactions. Thank you and good luck to your daughter's business.

[@emelindacatahan210]

@@enricotabag sir even if sales will be more than 3M in a year?still a non-vat?

[@emelindacatahan210]

Sir, let us say, the rice mill is registered as non-vat and regardless of sales, it remains to be non-vat because rice is exempt from vat. What about percentage tax, is the corporation required to pay being a non-vat registered? There are many conflicting opinions about this sir, please enlighten me. Thanks.

[@janetclemente2385]

Sir Tabag bakit kaya wala po yung o to r exempt trandactions po?

[@enricotabag]

Hello! Please click the link below: kzbin.info/www/bejne/eGPMYoF9jtZ8btU

[@gracetoriaga9094]

sir anu po i apply sa bir kung vat exempt ang driedfish ? anu po n cor dapat? marami po kc custumer gusto ng official receipts. e nd ko po alam kung anu dapat ko e apply.

[@enricotabag]

walang vat and dried fish Grace

[@gracetoriaga9094]

@@enricotabag kung walang vat po ang driedfish anu po gawin s bir? kung need ang receipt? non vat at none percentage tax , panu po ang pag apply sa bir? sana po masagot po ang katanungan ko po..

[@arigonz]

Sir, kapag po ba VAT exempt ibig sabihin po ba wala naring input VAT?

[@arigonz]

Anyways, thank you po ulit Sir. Very helpful po

[@russellapuz5204]

pati sa baguio kinakain din ang aso kaso for tradtion lang hahahha

[@elyssamariepletado5082]

Sir nawawala po yung part 3 nitong series of lectures under Vat Exempt Sales

[@enricotabag]

Hello! Please click the link below: kzbin.info/www/bejne/eGPMYoF9jtZ8btU

[@roxannetinampay1097]

Ask ko lang po pag vat exempt po aoo witholding tax nya is invoice amount x 1%? Yun po ang ewt nya? Thanks

[@enricotabag]

Hi Roxanne, exclude the vat in the computation of ewt. Thanks

[@smilinandlaughin]

Sir, tanong po: ibig sabihin Sir sa Sec 109G po, Ang pagpapabunot ng ngipin at pagpapapasta dahil tooth decay, Vat Exempt po?

[@enricotabag]

Hi JP, wala akong sinabing ganyan. maybe you need to watch it again and listen carefully sa discussions, hehe. Thanks

[@smilinandlaughin]

Napaisip kasi ako Sir Tabag po, kasi di ba considered as operation na rin po siya 😁?

[@enricotabag]

@@smilinandlaughin parang ngayon ko lang naman narinig na iyun ay medical operation na, hehe. please check kelan papasok as "medical services" sa discussions. I thoroughly provided illustrations. thanks

[@smilinandlaughin]

Noted po Sir Tabag. God bless po Sir 😁😁😁!

[@enricotabag]

It's alright JP. Are you preparing for CPALE? Goodluck!

[@ilovedemonslayer34568]

Sir how about soil conditioners? is it VAT exempt?

[@enricotabag]

Katrina mukhang wala namang ganyan sa list ng exempt sales.

[@ajjoaquin1180]

Sir , paano kung bumili ng gulay sa supermarket. may VAT po ba iyon or exempt - VAT ? Salamat...

[@enricotabag]

hindi naman resto Aaron ang supernarket kaya yes, exempt sale yun

[@arigonz]

Sir, kapag po ba vat exempt, exempted narin po ba sa percentage tax?

[@jasminetberi6702]

The china joke is not funny and not a bit helpful. If anything, it's actually offensive. Avoid this kind of joke. It is not okay in workplace. Kahit walang chinese sa audience mo, be more careful.

[@enselindong]

Thankyou sir! God bless!

[@enricotabag]

You're welcome Jenzelle and thank you too for your support.

[@nfjpiadwcb-chapter2694]

Thank you, Sir!

[@enricotabag]

Thank you NFJPIA DWCB-Chapter. Stay safe and God bless you all

[@shaoripon]

Thank you sir

[@enricotabag]

Most welcome, Shandy! Please don't forget to like, share and subscribe to my KZbin channel for more update and for more upcoming video. Stay safe! :)

[@kherrlynamistoso3000]

Thank you po😊

[@enricotabag]

Thanks Kherrlyn

[@exosaranghaja2718]

Thank you, sir!!

[@enricotabag]

Most welcome! Please don't forget to like, share and subscribe to my KZbin channel! Stay safe! :)