BIR Ruling [DA-141-97]
BIR Ruling [DA-141-97] • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 31, 1997
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March 31, 1997 BIR RULING [DA-141-97] Felipe M. Mendoza & Partners Architects Planners 49 10th St., New Manila Quezon City 1112 Philippines Attention: Mr . Felipe M . Mendoza Gentlemen : In reply to your letter dated February 19, 1997, please be informed that your general professional partnership formed for the purpose of practising your common profession as architects is exempt from income tax pursuant to Section 24 (a) of the Tax Code as amended. Accordingly, payments to said partnership for professional services rendered are exempt from the withholding tax provisions of Revenue Regulations No. 6-85, as amended, otherwise known as the Expanded Withholding Tax Regulations implementing Section 50 (b) of the Tax Code, as amended. (BIR Ruling No. 160-91 dated August 21, 1991). Very truly yours, ALICIA L. TOMACRUZ Head, Revenue Executive Assistant (Legal Service)
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