Tax Exemption Granted to Page Communications Engineers, Inc.

August 27, 1958 BIR RULING NO. 460-58 Page Communications Engineers, Inc. APO 928 U.S. Armed Forces Gentlemen : In reply to your letter dated August 25, 1958, I have the honor to inform you that it appearing that the Page Communications Engineers, Inc., is a non-resident foreign corporation undertaking an activity in this country (construction project in Clark Air Base) solely by reason of contract made in the United States with the United States Government in connection with the construction, maintenance, operation and defense of the bases, and considering that the profits under such contract is exempt from income tax or any tax in the nature of a license in respect of the service or work performed thereunder, pursuant to paragraph 4, Article XII of the U.S.-P.I. Military Bases Agreement, said corporation is not required to file the sworn statement which Republic Act. No. 2070 requires to be filed by every resident of the Philippines and every corporation or association, whether domestic or resident foreign, within one hundred days from the effective date of said Act and during the month of January of each succeeding year. LibLex Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue