Outgoing Telecommunications Services are Subject to the 10% Overseas Communications Tax
BIR Ruling No. 036-82 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 19, 1982
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February 19, 1982 BIR RULING NO. 036-82 290-A 000-00 036-82 The Ford Foundation 6th Floor Doa Narcisa Bldg. Paseo de Roxas, Makati Metro Manila Attention: Mr . John C . Cool Associate Representative Gentlemen : This refers to your letter dated December 1, 1980 requesting exemption from the 10% overseas communications tax prescribed by Section 290-A of the Tax Code of 1977, as amended by Presidential Decree No. 4157. cdta In reply, I regret to inform you that your request cannot be granted for lack of legal basis. Section 290-A of the Tax Code, as amended by Presidential Decree No. 1457 enumerates the instances where the 10% overseas communications tax shall not apply. Although the Ford Foundation was granted exemption under Republic Act No. 4169, it is not a public international organization contemplated in paragraph (b) (iii) of said Section. Accordingly, payments made by that foundation on outgoing telecommunications services are subject to the 10% overseas communications tax. cd Please be guided accordingly. Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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