BIR Ruling No. 220-82
BIR Ruling No. 220-82 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 27, 1982
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July 27, 1982 BIR RULING NO. 220-82 290-A 197-81 220-82 ANI Philippines Forge, Inc. P. O. Box 2104 Makati, Commercial Center Makati, Metro Manila Attention: Mr . C . A . Quinito Chief Accountant Gentlemen : This refers to your letter dated November 27, 1980 requesting exemption from the 10% overseas communications tax prescribed under Section 290-A of the Tax Code on the ground that you are a pioneer enterprise duly registered with the Board of Investments. 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 BOI-registered pioneer enterprises 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. cd Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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