BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Sep 15, 1976
Full text
September 15, 1976 Independent Contractor, Liability to the 3% Tax In reply to your telegram addressed to the Secretary of Finance dated July 1, 1976, I have the honor to inform you that as an owner of tractor who undertakes to plow the farms of others for a fee or compensation, you are an independent contractor, subject to the annual fixed tax of P50.00 prescribed in Section 182(A)(1) of the Tax Code. Moreover, your gross receipts derived therefrom are subject to the 3% tax prescribed in Section 191 of the same Code. cdtech
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