Payments Made by Service Contractors Exempt from Taxes under P.D. No. 87 on Outgoing Telecommunication Services Exempt from 10% Overseas Communications Tax
BIR Ruling No. 107-80 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 23, 1980
Full text
July 23, 1980 BIR RULING NO. 107-80 Chinese Petroleum Corporation Philippine Branch 2nd Flr. Gochangco Bldg. 610 T. M. Kalaw, Ermita M a n i l a Attention: Mr . J . T . Chou Branch Manager Gentlemen : In reply to your letter dated June 20, 1979, please be informed that since that firm is a service contractor exempt from the payment of all taxes except income tax, pursuant to the provision of P.D. No. 87, as amended, payments made by that firm on outgoing telecommunication services are exempt from the 10% overseas communications tax prescribed in Section 290-A of the Tax Code, as amended. (BIR Ruling No. 123-79) cdta Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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