Tax Exemptions on Official Outgoing Overseas Calls Made by Delegation of the Commission of the European Communities

November 17, 1992 BIR RULING NO. 327-92 118 (b) 250-92 327-92 Delegation of the Commission of the European Communities in the Philippines Salustiana D. Ty Tower 7th Floor, 104 Paseo de Roxas corner Perea St. Legaspi Village, Makati Metro Manila Attention: Ms . Patricia Roberts-Quinn Assistant Attache Gentlemen : This refers to your Note Verbale No. 92/046 dated September 18, 1992, which was referred to this Office by the Assistant Secretary of Foreign Affairs, relative to your request for the issuance of a Tax Exemption Certificate (TEC) for the 10% overseas communications tax charged on the telephone bills of the Delegation. 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 Delegation of the Commission of the European Communities in the Philippines on official outgoing overseas calls are exempt from the 10% overseas communications tax. Very truly yours, JOSE U. ONG Commissioner of Internal Revenue