Export Sales means export sales (f.o.b.) whether made directly by the export enterprise or through an agent or independent contractor;
Export Sales means:
Export Sales means the Philippine port F.O.B. value, determined from invoices, bills of lading, inward letters of credit, landing certificates, and other commercial documents, of exports products exported directly by a registered export producer or the net selling price of export product sold by a registered export producer to another export producer, or to an export trader that subsequently exports the same: Provided, That sales of export products to another producer or to an export trader shall only be deemed export sales when actually exported by the latter, as evidenced by landing certificates or similar commercial documents: Provided, further, That without actual exportation the following shall be considered constructively exported for purposes of this provision: (1) sales to bonded manufacturing warehouses of export-oriented manufacturers; (2) sales to export processing zones; (3)
More Definitions of Export Sales
Export Sales means the consideration received by the taxpayer in relation to the sale or other disposal of export goods;
Export Sales means export sales free on board but shall exclude the cost of samples, gifts, test-market materials, trade exhibits and other promotional materials;
Export Sales means the sale and ship ment or exportation of goods from the Philippines to a foreign country, irrespective of any s h ipping arrangement that may be agreed upon which may influence or determine the transfer of ownership of the goods so exported, or foreign c u rrency deno minated sales. "Foreign currency denominated sales", means sales to nonresidents of goods asse mb led or manufactured in the Philippines, for delivery to residents i n the P h ilippines and paid for i n convertible foreign currency remitted through the banking system in the Philippines. (Underscoring Ours)
Export Sales means the Philippine port F.O.B. value, determined from invoices, bills of lading, inward letters of credit, landing certificates, and other commercial documents, of exports products exported directly by a registered export producer or the net selling price of export product sold by a registered export producer to another export producer, or to an export trader that subsequently exports the same: Provided, That sales of export products to another producer or to an export trader shall only be deemed export sales when actually exported by the latter, as evidenced by landing certificates or similar commercial documents: Provided, further, That without actual exportation the following shall be considered constructively exported for purposes of this provision: (1) sales to bonded manufacturing warehouses of export-oriented manufacturers; (2) sales to export processing zones; (3) sales to registered export traders operating bonded trading warehouses supplying raw materials used in the manufacture of export products under guidelines to be set by the Board in consultation with the Bureau of Internal Revenue and the Bureau of Customs; (4) sales to foreign military bases, diplomatic missions and other agencies and/or instrumentalities granted tax immunities, of locally manufactured, assembled or repacked products whether paid for in foreign currency or not: Provided, further, That export sales of registered export trader may include commission income: and Provided, finally, That exportation of goods on consignment shall not be deemed export sales until the export products consigned are in fact sold by the consignee. Sales of locally manufactured or assembled goods for household and personal use to Filipinos abroad and other non- residents of the Philippines as well as returning Overseas Filipinos under the Internal Export Program of the government and paid for in convertible foreign currency inwardly remitted through the Philippine banking systems shall also be considered export sales.
Export Sales means a Contract by which the Seller supplies Goods and/or Services to a Purchaser who takes delivery thereof outside of the United Kingdom.
Export Sales means export sales free on board but shall exclude the costs of samples, gifts, test- market materials, trade exhibits and other promo tional materials;
Export Sales means the free-on-board value of products exported.