10% Overseas Communications Tax — Exemption
BIR Ruling No. 034-79 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 20, 1979
Full text
June 20, 1979 BIR RULING NO. 034-79 10% overseas communications tax exemption In reply to your letter dated March 2, 1979, 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 that consulate on outgoing telecommunications services are exempt from the 10% overseas communications tax. cdt
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