Zero-Rated Tax on the Sale of Services to the U.S. Military Base
BIR Ruling No. 210-88 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 20, 1988
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May 20, 1988 BIR RULING NO. 210-88 102 (a) (3) 000-00 210-88 Gentlemen : In reply to your letter dated January 13, 1988, please be informed that your client, Anchortech, Incorporated, which is a subcontractor actually performing services within the U.S. Military Base is nevertheless a supplier of service to the Base as contemplated in Sec. 102(m)(3) of the Tax Code, as amended, and as amplified by Section 8(c)(2) of Revenue Regulations No. 5-87.Such being the case, the sale of services to the U.S. Military Base by your client shall be effectively zero-rated provided the said subcontractor shall apply for zero rating from this Office in accordance with Section 8(d) of the aforementioned Regulations. Upon approval of your client's application for zero-rating, its billings for the U.S. Military Base authorities shall not include the value-added tax. Very truly yours, (SGD.) EUFRACIO D. SANTOS Deputy Commissioner
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