BIR Ruling No. 069-82
BIR Ruling No. 069-82 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 5, 1982
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March 5, 1982 BIR RULING NO. 069-82 290-A 197-81 069-82 Global International Forwarding Regional Headquarters Rm. C-3 Mezzanine Floor Virra Condominium 500 P. Burgos St. Bel Air, Makati, Metro Manila Attention: A . George Smits Regional Manager Gentlemen : This refers to your letter dated October 3, 1981, requesting for a certification of exemption from the 10% overseas communications tax prescribed under Section 290-A of the Tax Code of 1977, as amended by Presidential Decree No. 1457. It is represented that Global International Forwarding is a multinational corporation and is registered and operating within the confines of Presidential Decree No. 218. 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, and multinational companies are not among those enumerated. Accordingly, payments made by that company on outgoing telecommunications services are subject to the 10% overseas communications tax. cdtech Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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