BIR Ruling No. 206-82
BIR Ruling No. 206-82 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 24, 1982
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June 24, 1982 BIR RULING NO. 206-82 290-A 189-81 206-82 Petrophil Corporation 7901 Makati Avenue Makati, Metro Manila Attention: Mr . Manuel D . Yngson, Jr . Legal Counsel Gentlemen : This refers to your letter dated December 3, 1981, requesting in effect exemption from the ten percent (10%) overseas communications tax on your outgoing telecommunication services under Section 290-A of the Tax Code, as amended. In reply, please be informed that Section 290-A(b)(i) of the Tax Code, as amended, states that the 10% overseas communications tax shall not apply among others, to the Government of the Republic of the Philippines or any of its political subdivisions or instrumentality. You fall under this category since you are owned, controlled and managed by the Philippine Government (BIR Ruling No. 189-81). Accordingly, you are exempt from the 10% overseas communications tax. Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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