Exemption from 10% Overseas Communication Tax — Government Instrumentality
BIR Ruling No. 019-80 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 28, 1980
Full text
February 28, 1980 BIR RULING NO. 019-80 Institute for Small Scale Industries University of the Philippines U.P. CAMPUS, Diliman Quezon City Attention: Mr . Jose B . G . Leonardo Administrative Officer Gentlemen : In reply to your letter dated February 22, 1979, please be informed that as a government instrumentality under the UP, payments made by that Office on outgoing telecommunication services are exempt from the 10% overseas communication tax prescribed in Section 290-A of the Tax Code, as amended. Very truly yours, EFREN I. PLANA Acting Commissioner
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