BIR Ruling

April 3, 1967 Mr. Edgardo V. Certeza Vice-President Certeza Surveying Co., Inc. 855 Epifanio de los Santos Ave. Quezon City S i r : This refers to your letter dated March 29, 1967 requesting reiteration of the contents of BIR Ruling dated January 5, 1957, holding that the Certeza Surveying Co., Inc. is not subject to the 3% contractor's tax. cdtech In reply, I have the honor to inform you that said ruling has already been superseded. A corporation which is engaged in the business of rendering surveying services to clienteles falls under the category of "other independent contractor", under Section 191 of the Tax Code. As such contractor, your corporation is subject to the annual fixed tax of P20.00 prescribed in Section 182(A)(1) and to the 3% contractors tax prescribed in Section 191, both of the Tax Code. However, under the amendment effected by Republic Act No. 4574 to Section 182(B) of the Tax Code, the land surveyors employed by your firm are exempted from the payment of the annual occupational taxes if they are not permitted to practice their profession during or after office hours to private or personal clienteles. Your corporation is likewise, subject to the income and additional residence taxes. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue