10% Overseas Communications Tax
BIR Ruling No. 197-81 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 13, 1981
Full text
October 13, 1981 BIR RULING NO. 197-81 290-A 000-00 197-81 Mattel Philippines, Inc. Building 8, EPZA Mariveles, Bataan Attention: Mr . Alfredo L . David Asst . to the Director of Finance Gentlemen : This refers to your letter dated June 18, 1981, requesting for a certification of exemption from the 10% overseas communications tax prescribed under Section 290-A of the Tax Code. It is represented that your company is a pioneer enterprise duly registered with the Board of Investments. In reply, please be informed that Section 290-A of the Tax Code which enumerates the instances where the overseas communications tax shall not apply, does not include the registered pioneer enterprises, such being the case, your request for exemption from said tax is hereby denied for lack of legal basis. cdti Very truly yours, ROMULO M. VILLA Acting Commissioner
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