BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Aug 16, 1976
Full text
August 16, 1976 Caltex (Philippines), Inc. P.O. Box 783 Manila Attention: Mr . F . R . Ortega Tax Counsel Gentlemen : In reply to your letter dated January 8, 1976, I have the honor to inform you that it appearing upon investigation by this Office that the 3% contractor's tax on the rental of the EDP machines which you are leasing to Bataan Refining Corporation is being withheld by said Corporation, a government-controlled corporation in accordance with the provisions of Republic Act No. 1051, as implemented by Revenue Regulations No. 21-67, you are no longer subject to the 3% contractor's tax on the same rental receipts. Very truly yours, EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."
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