Exemption from 10% Overseas Tax — Embassies
BIR Ruling No. 124-79 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 12, 1979
Full text
December 12, 1979 BIR RULING NO. 124-79 Exemption from 10% overseas tax embassies In reply to your letter dated September 20, 1979, for and in behalf of the Embassy of Malaysia, I have the honor to inform you that under Section 290-A of the National Internal Revenue 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 the Embassy of Malaysia on outgoing telecommunication services are exempt from the 10% overseas communications tax. (BIR Ruling No. 034-79) aisa dc
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