Contractors Licensing Law (R.A No. 4566)
BIR Ruling No. 033-70 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 1, 1970
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No date supplied BIR RULING NO. 033-70 Contractors Licensing Law (R . A No . 4566) : In accordance with Section 191 of the Tax Code, as amended by Republic Act No. 6110, a contractor's tax of 3% of the gross receipts is imposed on general engineering, general building and specialty contractors as defined in Republic Act No. 4566. The purpose of the law is to specify in detail the persons considered as contractors subject to the tax. Any person, therefore, pursuing the activities as contractor is subject to the 3% tax as contractor even if he does not posses a license issued by the Contractor's Licensing Board. cd
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