A Registered Partnership of Licensed Professional Architects is Exempt from Income Tax and Not Subject to Contractor's Tax

January 11, 1983 BIR RULING NO. 006-83 Gentlemen : In reply to your letter dated October 2, 1981, please be informed that being a registered partnership of licensed professional architects, Arcenas Payumo Andrews Architects is exempt from income tax pursuant to Section 24(a) of the Tax Code, as amended. Accordingly, payments to the said partnership for professional services rendered are exempt from the withholding tax provisions of Revenue Regulations No. 13-78 as amended by Revenue Regulations No. 6-79, both implementing Section 53(f) of the Tax Code, as amended by Presidential Decree No. 1351. Likewise, as a professional partnership, it is not considered a contractor, hence, not subject to the 3% contractor's tax prescribed by Section 205 of the Tax Code, as amended. Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner Bureau of Internal Revenue