BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Oct 25, 1971
Full text
October 25, 1971 A.B. Aluquin & Associates ABA Building, 3308 Zapote St. Makati, Rizal Attention: Mr . Pablo B . Aluquin Gentlemen : This refers to your letter dated October 14, 1971, requesting information as to the taxes your client, a corporation composed of Professional Marketing Men as directors and Officers engaged in marketing feasibility study and other research work for a lump sum fee is liable to pay and requesting that you be furnished copies of applicable BIR Rulings on your query. In reply, I have the honor to inform you that for engaging in the foregoing business activities, your client is an independent contractor within the purview of Section 191(18) of the Tax Code. As such, it is subject to the P50.00 annual fixed tax and to the 3% tax on its gross receipts pursuant to Sections 182(A) and 191(18), both of the Tax Code. cdta Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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