General Professional Partnership of Harbor Pilots (Master Mariners) Exempt from Income Tax

February 8, 1984 BIR RULING NO. 029-84 53-f-043-83-029-84 Gentlemen : In reply to your letter dated January 9, 1984, please be informed that your general professional partnership of harbor pilots (master mariners) 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. 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. iatdc Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner