Exemption from Overseas Service Tax
BIR Ruling No. 036-79 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 21, 1979
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June 21, 1979 BIR RULING NO. 036-79 Exemption from overseas service tax In reply to your letter dated February 5, 1979, 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 outgoing telecommunication services are exempt from the 10% overseas tax prescribed in Section 290-A of the Tax Code, as amended.
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