Exemption from the 10% Overseas Tax — Outgoing Telecommunications Services
BIR Ruling No. 021-81 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 29, 1981
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January 29, 1981 BIR RULING NO. 021-81 290-A 036-79 021-81 Sycip, Gorres, Velayo & Co. Certified Public Accountants P.O. Box 589, Manila 2800 Attention: Mr . C . C . Gison Tax Division Gentlemen : In reply to your letter dated March 21, 1980, please be informed that since your client, Schlumberger Overseas, S.A. is a service subcontractor exempt from the payment of all taxes except income tax pursuant to the provisions of P.D. No. 87 as amended, payments made by said firm on outgoing telecommunications services are exempt from the 10% overseas tax prescribed in Section 290-A of the National Internal Revenue Code as amended. cdti Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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