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BIR Ruling No. 040-80

BIR Ruling No. 040-80 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 27, 1980

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October 27, 1980 BIR RULING NO. 040-80 290-A 040-79 40-80 Fertilizer and Pesticide Authority 6th Floor, Raha Sulayman Bldg. Benavidez Street, Makati Metro Manila Attention : Mr . Miguel M . Zosa Administrator Gentlemen: In reply to your letter dated July 11, 1980, please be informed that as government office created under P.D. 1144, payment made by that Office on outgoing telecommunication services are exempt from the 10% overseas communication tax prescribed in Section 290-A of the Tax Code, as amended. Very truly yours, ROMULO M. VILLA Acting Commissioner

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