BOI-registered Pioneer Enterprises Subject to 10% Overseas Communications Tax
BIR Ruling No. 007-84 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 17, 1984
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January 17, 1984 BIR RULING NO. 007-84 290-A-219-82-007-84 Gentlemen : This refers to your letter dated October 8, 1982 requesting exemption from the 10% overseas communications tax prescribed under Section 290-A of the Tax Code. It is represented that you are a pioneer enterprise registered with the BOI under Republic Act No. 5186 otherwise known as the Investment Incentives Act. In reply, please be informed that Section 290-A(b) of the Tax Code, as amended by Presidential Decree No. 1457 explicitly limits the exemption from the payment of the 10% overseas communications tax to only four (4) entities, namely: 1. Government, 2. Diplomatic Services, 3. International Organizations, and 4. News Services. It appearing that BOI-registered pioneer enterprises are not among those enumerated, it is regretted that your request for exemption from the said tax cannot be granted for lack of legal basis. aisadc Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner
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