BIR Ruling [DA-089-02]
BIR Ruling [DA-089-02] • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • May 8, 2002
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May 08, 2002 BIR RULING [DA-089-02] Verdant Industries, Inc. Unit 127-128 Bldg. 1, Duhat Road FTI Complex, Taguig 1604, Metro Manila Attention: Mr. Carmelo C. Rafael Finance Director Gentlemen : This refers to your letter dated January 28, 2002 requesting clarification on whether or not embroidery and sewing sub-contractors are covered by the expanded withholding tax scheme. In reply, please be informed that according to Revenue Regulations No. 2-98, as amended, implementing Republic Act No. 8424, otherwise known as the Tax Code of 1997, only payments to persons enumerated therein are subject to the expanded withholding tax. Accordingly, not being included among those specified under Revenue Regulations No. 2-98, as amended, embroidery and sewing sub-contractors are not subject to the expanded withholding tax. This ruling is being issued on the basis of the foregoing facts as represented. However, if upon investigation, it will be disclosed that the facts are different, then this ruling shall be considered null and void. ETIDaH Very truly yours, Commissioner of Internal Revenue By: (SGD.) EDMUNDO P. GUEVARA Deputy Commissioner Legal and Inspection Group
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