Non-Exemption from Overseas service Tax
BIR Ruling No. 053-79 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 27, 1979
Full text
June 27, 1979 BIR RULING NO. 053-79 Non-exemption from overseas service tax In reply to your letter dated August 22, 1978, please be informed that although that society is registered as a multinational company pursuant to P.D. No. 218, as amended, it 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 that society on outgoing telecommunication services are subject to the 10% overseas communications service tax prescribed in the aforesaid section of the tax Code of 1977.
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