BIR Ruling No. 159-82
BIR Ruling No. 159-82 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 4, 1982
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May 4, 1982 BIR RULING NO. 159-82 290-A 39-82 159-82 PAMURI Philippine Association of Multinational Companies' Regional Headquarters, Inc. 6th Floor Salamin Building Salcedo Street, Legaspi Village Makati, Metro Manila Attention: Mr . A . L . Burridge President Gentlemen : This refers to your letter dated February 11, 1982 requesting that regional headquarters of multinational companies in the Philippines be exempted from the payment of 10% overseas communications tax prescribed by Section 290-A of the Tax Code, as amended by Presidential Decree No. 1457. cdt In reply, please be advised that Section 290-A(b) of the Tax Code explicitly limits the exemption from the payment of the 10% overseas communications tax to only four (4) entities, namely: 1. Government, 2. Diplomatic Services, 3. International organizations, and 4. News Services. It appearing that multinational companies with regional headquarters located in the Philippines are not among those enumerated, it is regretted that your request for exemption from the 10% overseas communications tax cannot be granted for lack of legal basis. Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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