Amounts Paid for Messages Transmitted by Any Embassy and Consular Offices of a Foreign Government are Exempt from the 10% Tax

September 8, 1992 BIR RULING NO. 250-92 118 (b)-112-85-250-92 Embassy of the United States of America Manila Attention: Mr . Henry R . Grant Contracting Officer Gentlemen : This refers to your letter dated June 24, 1992 stating that the billings of the United States Mission's official outgoing overseas calls include a 10% overseas communications tax, and that under Article 34 of the Vienna Convention on Diplomatic Relations adopted on April 18, 1961 you are exempt from said tax; hence, this request for exemption. In reply, please be informed that under Section 118(b)(ii) of the Tax Code, as amended, amounts paid for messages transmitted by any Embassy and Consular Offices of a foreign government are exempt from the 10% tax prescribed therein. Such being the case, all payments made by the United States Embassy and Consular Offices on official outgoing overseas calls are exempt from the 10% overseas communications tax. Very truly yours, JOSE U. ONG Commissioner of Internal Revenue