BIR Ruling No. 078-82

March 15, 1982 BIR RULING NO. 078-82 290-A 000-00 078-82 Atlantic, Gulf & Pacific Company of Manila, Inc. 345 Buendia Avenue Extension Makati, Metro Manila Attention: Salvador C . Ceguer Senior Attorney Gentlemen : This refers to your letter dated June 5, 1981 requesting exemption from the 10% overseas communications tax prescribed by Section 290-A of the Tax Code, as amended. It is represented that AG&P is a preferred pioneer enterprise under R.A. No. 5186 in the production/manufacture of oil exploration structure; that one of the incentives afforded you by law is exemption from all taxes under the National Internal Revenue Code, except income tax. 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 BOI registered pioneer enterprises are not one of those enumerated in said Section. Accordingly, AG&P is not exempt from the payment of the 10% overseas communications tax on outgoing messages. cdti Please be guided accordingly. Very truly yours, RUBEN B. ANCHETA Acting Commissioner