Exemption from 10% Overseas Communications Tax — Outgoing Telecommunication Services
BIR Ruling No. 029-80 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 15, 1980
Full text
February 15, 1980 BIR RULING NO. 029-80 The Ministry of Foreign Affairs M a n i l a Attention: Ms . Delia B . Domingo Director of Protocol for Immunities and privileges Gentlemen : In connection with your 1st Indorsement dated February 11, 1980, for and in behalf of the U.S. Embassy, I have the honor to inform you that under Section 290-A of the National Internal Revenue Code, as amended, amounts paid for messages transmitted by any Embassy and Consular Offices of a foreign government are exempt from the tax prescribed therein. Such being the case, all payments made by the U.S. Embassy or its agency, the Philippine Relay Station (Voice of America) on outgoing telecommunication services are exempt from the 10% overseas communications tax. (BIR Ruling No. 124-79). cdti Very truly yours, RUBEN B. ANCHETA Acting Commissioner of Internal Revenue
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