BIR Ruling No. 267-82

October 22, 1982 BIR RULING NO. 267-82 290-A 78-82 267-82 The Varian Industrial Corporation P.O. Box 4251, Manila Attention: Miss Erlinda C . Aguila Manager, Office Adm . & Legal Services Gentlemen : In reply to your letter dated August 5, 1982, requesting exemption from the 10% overseas communications tax prescribed by Section 290-A of the Tax Code, as amended, on the ground that you are a BOI registered preferred pioneer industry under R.A. 5186, as amended, I regret to inform you that your request cannot be granted for lack of legal basis. Section 290-A of the Tax Code, as amended by Presidential Decree No. 1457, enumerates the instances where the 10% overseas communications tax shall not apply, and BOI registered pioneer enterprises are not one of those enumerated in said Section. Accordingly, you are not exempt from the payment of the 10% overseas communications tax on outgoing messages. Very truly yours, RUBEN B. ANCHETA Acting Commissioner