BIR Ruling No. 051-82
BIR Ruling No. 051-82 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 4, 1982
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March 4, 1982 BIR RULING NO. 051-82 290-A-b 123-81 051-82 Robles, Brillantes, Ricafrente & Aguirre Law Firm Suite 403-A, Madrigal Building Ayala Avenue, Makati Metro Manila Attention: Atty . Jose M . Ricafrente Gentlemen : In reply to your letters dated October 7, 1980 and May 4, 1981, please be informed that your client, International Center for Living Aquatic Resources Management, Inc., (ICLARM), although exempt from all taxes under Presidential Decree No. 1105, is not exempt from the payment of the 10% overseas communication tax since it is not included among those enumerated as exempt under Section 290-A-b of the Tax Code of 1977 as amended. aisadc Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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