BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jan 9, 1974
Full text
January 9, 1974 Mr. Jeremias D. Calagui 1806 Laong Laan Sampaloc St. Manila S i r : In reply to your letter dated December 7, 1973 I have the honor to inform you that a person giving lectures and conducting seminars for a fee does not constitute him an independent contractor for purposes of the percentage taxes imposed by Section 191 of the Tax Code. However, all income or earnings derived from such seminars are subject to the income tax. 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."
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.