BIR Ruling No. 033-80

October 24, 1980 BIR RULING NO. 033-80 053-f 000-00 33-80 Coordinated Trading 43 Times Street, West Triangle Home Quezon City Attention : Mrs . Libbie B . Prudencio President Gentlemen: This is in reply to your letter dated July 1980 requesting information as to the rate of withholding tax applicable on the income you earned from undertaking certain engineering works such as excavating and leveling at the project site of Benguet Consolidated, Inc. Under Sections 1 (e)(1)(a)(9) and (10) of Revenue Regulations No. 13-78 as amended by Revenue Regulations No. 6-79 both implementing Presidential Decree No. 1351, persons engaged in land leveling and excavating services are subject to the withholding tax of 3% of 15% of their gross payments. Such being the case, the gross payments received by you from Benguet Consolidated, Inc. for rendering such engineering services as excavating and leveling of its mining project are subject to the 3% withholding tax on 15% of the gross payments. Very truly yours, ROMULO M. VILLA Acting Commissioner