Exemption from the Payment of the 10% Tax on Overseas Telecommunications Services
BIR Ruling No. 215-81 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 6, 1981
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November 6, 1981 BIR RULING NO. 215-81 290-A 000-00 215-81 Philippine Coconut Authority Don Mariano Marcos Avenue Diliman, Quezon City Attention: Maj . Felix V . Duenas, Jr . Administrator Gentlemen : This refers to your request for exemption from the payment of the 10% tax on overseas telecommunications services. In reply, I have the honor to inform you that your request is hereby granted. It appears that the Authority is an independent public corporation directly reporting to, and supervised by, the President of the Philippines, pursuant to Section 1, Art. II of Presidential Decree No. 1468 or the Revised Coconut Industry Code. Hence, the Authority is an instrumentality of the Government of the Republic of the Philippines and, therefore, exempt from the 10% overseas communications tax. cdtech Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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