Exemption from Telecommunications Service Tax
BIR Ruling No. 035-79 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 20, 1979
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June 20, 1979 BIR RULING NO. 035-79 Exemption from telecommunications service tax In reply to your letter dated December 21, 1978 to the Bureau of Energy Development requesting for exemption from the 10% overseas tax prescribed in Section 290-A of the Tax Code, as amended, please be informed that since that firm is a service contractor exempt from the payment of all taxes except income tax pursuant to the provision of P.D. No. 87, as amended, payments made by that firm on out going telecommunication services are exempt from the 10% overseas tax prescribed in Section 290-A of the Tax Code, as amended.
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