Common Carriers Not Subject to Withholding Tax
BIR Ruling No. 037-79 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 21, 1979
Full text
June 21, 1979 BIR RULING NO. 037-79 This refers to your letter dated November 23, 1978 requesting information as to whether or not the withholding tax provisions of Revenue Regulations No. 13-78 implementing Presidential Decree No. 1351 apply in your case, who, as represented, is a common carrier specifically delivering goods to some brokerage firms. casia In reply, I have the honor to inform you that under the aforesaid Regulations, payments only to persons enumerated therein are subject to withholding tax. Since, payment to a common carrier is not one of those specified in the Regulations, money payments to you on account of said business are not subject to the withholding tax.
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