BIR Ruling No. 035-83
BIR Ruling No. 035-83 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 8, 1983
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March 8, 1983 BIR RULING NO. 035-83 Gentlemen : This refers to your letter dated July 19, 1982 requesting exemption from the 10% overseas communications tax prescribed under Section 290-A of the Tax Code on the ground that you are a service exporter duly registered with the Board of Investments. cdt In reply, please be informed that Section 290-A(b) of the Tax Code explicitly limits the exemption from the payment of the 10% overseas communications tax to only four (4) entities, namely: 1. Government, 2. Diplomatic services, 3. International organizations, and 4. News services It appearing that BOI-registered enterprises are not among those enumerated, it is regretted that your request for exemption from the 10% overseas communications tax cannot be granted for lack of legal basis. cdtech Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner Bureau of Internal Revenue
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