Only Income Payments to Persons Enumerated Subject to Tax

January 15, 1982 BIR RULING NO. 009-82 53-f 000-00 009-82 Airways Travel Incorporated P. Faura Shopping Mall 472 P. Faura Street Ermita, Manila Attention: Ms. . Gloria P. Arabelo President Gentlemen : In reply to your letter dated September 14, 1981, please be informed that pursuant to Revenue Regulations No. 13-78, as amended by Revenue Regulations No. 6-79, implementing Section 53(f) of the Tax Code, as amended by Presidential Decree No. 1351, only income payments to persons enumerated therein are subject to withholding tax. Accordingly, and since sales representatives or the so-called travel agents or sub-agents are not among those enumerated in said regulations, payment of commissions by you as a travel agency to the said representatives are not subject to the withholding tax. However, if the sales representatives are your employees, the commissions received by them shall form part of the remunerations for services rendered, subject to withholding tax on wages prescribed in Chapter XI, Title II of the Tax Code, and Revenue Regulations No. V-8, as amended. Very truly yours, RUBEN B. ANCHETA Acting Commissioner