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BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Oct 10, 1972

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October 10, 1972 Mr. Claro M. Catindoy 7248-G Malugay Street Makati, Rizal S i r : In reply to your letter addressed to the Action Line c/o the Manila Times dated May 30, 1972 which was referred to this Office for appropriate action, I have the honor to inform you that unless we are informed as to the nature of the consultant services mentioned in your letter and the person rendering the service we cannot categorically inform you as to the liability of the person rendering such services to the payment of internal revenue taxes. aisadc Cars brought home by returning Filipino residents are subject to the compensating tax prescribed in Section 190, in relation to Section 184(a) both of the Tax Code. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue

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