BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Apr 14, 1975
Full text
April 14, 1975 Capital Garment Corporation 1399 Samson Road, Caloocan City Gentlemen : In reply to your letter dated March 21, 1975, I have the honor to inform you that foreign technicians on a job contract for one year with your company are considered non-resident aliens engaged in trade or business within the Philippines whose entire net income received from all sources within the Philippines are subject to the tax imposed by Section 21 of the Tax Code. The salaries received by the said foreign technicians from your company are subject to the withholding tax on wages under Article 2 supplement A of the Tax Code. The provisions of Sections 53 and 54 (b)(1) of the Tax Code on withholding tax at source do not apply in the instant case. aisa dc Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN 1601-593-5
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