BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Aug 13, 1969
Full text
August 13, 1969 Mr. Jimmy M. Ocampo Rm. 206-208 Wellington Ty Bros. 870 Tabora St., Yangco Market Manila S i r : In reply to your letter dated July 14, 1969 I have the honor to inform you that receipts derived by a Filipino contractor for undertaking ground maintenance such as landscaping painting and erosion control inside U.S. military bases in the Philippines is not subject to the 3% contractor's tax pursuant to the U.S.-P.I. Military Bases Agreement as supplemented by the exchange of notes between the Philippines and U.S. governments on December 29, 1952. (See BIR Ruling Nos. 144, s. 1959 and 3, s. 1961; Araneta vs. The Manila Pencil Co., G.R. No. L-8182, June 29, 1957). Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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