BIR Ruling

February 5, 1976 Florence Productions & Co. Rm. 502, Garcia Building Rizal Avenue, Manila Attention: Mme . Edita N . Espinosa General Manager Gentlemen : This has reference to your letter dated December 15, 1975 requesting information as to whether the amount deducted and withheld by you as income tax from the contract salary of Miss Maureen Ava Vieira should be remitted to this office. It is represented that Miss Maureen Ava Vieira (Miss Aruba and runner up in the 1974 Miss Universe contest) was contracted by you to appear in two local films for which she was paid $7,000.00; and that Miss Aruba arrived in the Philippines on November 25, 1974 and left the country on June 5, 1975 after the expiration of her extended visa and contract with you. In reply, I have the honor to inform you that whatever amount deducted and withheld by you as income tax from Miss Aruba's remuneration pursuant to her contract with you should be remitted to this office. There is no doubt that Miss Aruba is liable for the payment of income tax on the remuneration she received from you and that the amount withheld was intended as payment of her income tax liability. It is, therefore, requested that said remittance be made immediately." As regards the alleged liability of Miss Aruba to your company, this office is of the opinion that such is a matter between you and Miss Aruba to settle. Very truly yours, CONRADO P. DIAZ Deputy Commissioner of Internal Revenue TAN-1182-568-4