10% Overseas Communication Tax
BIR Ruling No. 070-79 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 31, 1979
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July 31, 1979 BIR RULING NO. 070-79 10% Overseas communication tax In reply to your letter dated May 3, 1979, please be informed that as a government agency created under P.D. No. 48, as amended by P.D. Nos. 461 and 864, payments 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.
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