Payments by Diplomatic Mission on Outgoing Telecommunications Services Exempt from Overseas Communications Tax
BIR Ruling No. 112-85 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 26, 1985
Full text
July 26, 1985 BIR RULING NO. 112-85 290-A (b) (ii) 034-79 112-85 Your Excellency : In reply to your letter dated July 17, 1985, I have the honor to inform you that under Section 290-A(b)(ii) of the Tax Code, as amended, amounts paid for messages transmitted by any Embassy and Consular offices of a foreign government are exempt from the tax prescribed therein. Such being the case, all payments made by that Diplomatic Mission on outgoing telecommunications services are exempt from the 10% overseas communications tax. cdt Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner
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