BIR Ruling

November 6, 1973 Mr. Mario Fernandez 1306 Kalimbas Sta. Cruz Manila S i r : In reply to your letter dated September 28, 1973, I have the honor to inform you that a management and technical consultant is an independent contractor subject to the annual fixed tax of P50.00 and to the 3% contractor's tax on his gross quarterly receipts pursuant to Section 182(A)(1) and Section 191 (16) respectively, of the Tax Code. However, a person giving lectures and conducting seminars for a fee does not constitute him an independent contractor for purposes of the percentage tax imposed by Section 191 of the Tax Code. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."