10% Telecommunications Service Tax

March 15, 1979 BIR RULING NO. 008-79 10% Telecommunications service tax In reply to your letter dated November 22, 1978 requesting that your three Communities in the Philippines, namely: 1. St. Joseph's Convent of Perpetual Adoration, 71 M. Hemady Ave., Q.C.; 2. Convent of the Most Blessed Sacrament Baguio City; and 3. Adoration Convent of Divine Peace Bonifacio St., Mandaue City be exempted from the 10% telecommunications service tax imposed in Section 290-A of the Tax Code, as amended by P.D. No. 1457, please be informed that under the law, only messages transmitted by international organizations enjoying privileges, exemption and immunities which the Government of the Philippines is committed to recognize pursuant to an international agreement, are exempt from the tax prescribed therein. It appears that your aforesaid Communities are not international organizations enjoying privileges, exemption and immunities which the Government of the Philippines is committed to recognize pursuant to an international agreement, all payments made by your aforesaid communities on outgoing telecommunication services are subject to the 10% overseas communications service tax. casia