BIR RULINGS
September 2, 2021
BIR RULINGS Medical, dental, hospital, veterinary and laboratory services (including facilities and medical supplies used in rendering such services) are exempt from VAT, except those rendered by independent professionals. (BIR Ruling No. VAT-073-21, March 18,2021; VAT-074-21, March 18,2021) Taxpayers may be allowed to change its accounting method from FIFO to