BIR Ruling No. 097-83

June 6, 1983 BIR RULING NO. 097-83 Gentlemen : This refers to your letter dated February 2, 1983 requesting exemption from the 10% overseas communications tax prescribed under Section 290-A of the Tax Code, as amended. You have represented that as a multinational corporation with regional headquarters in the Philippines, you are 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. Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner Bureau of Internal Revenue