10% Overseas Telecommunications Service Tax
BIR Ruling No. 052-79 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 27, 1979
Full text
June 27, 1979 BIR RULING NO. 052-79 10% Overseas telecommunications service tax In reply to your letter dated August 21, 1978, please be informed that your client, American Express International, Inc., although registered under P.D. No. 218 as a multinational company, is not among those exempt from the payment of the 10% overseas communications tax prescribed in Section 290-A of the Tax Code, as inserted by P.D. No. 1457. Accordingly, payments made by your aforesaid client on outgoing telecommunications service are subject to the 10% overseas communications service tax prescribed in the aforesaid section of the Tax Code of 1977. casia
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