Surveying Services, Taxes Payable

No date supplied BIR RULING NO. 038-70 Surveying services, taxes payable . This refers to your letter dated April 21, 1970 requesting information on whether the ruling contained in our letter to you dated June 18, 1963, a photostat copy of which was attached thereto, is still in force, in the light of the amendment of Section 191 of the Tax Code by Republic Act No. 6110. In the aforementioned matter, this office ruled that for engaging in the business of rendering surveying services to clientele, you are not subject to the 5% contractor's tax prescribed in Section 191 of the Tax Code. In reply, I have the honor to inform you that the said ruling has already been superseded. A corporation, like the Philippine Surveying Co., Inc. which is engaged in the business of rendering surveying services to clients falls under the category of "other independent contractor", under Section 191(18) of the Tax Code. As such contractor, that corporation is subject to the annual fixed tax of P50.00 prescribed in Section 182(A)(1) and to the 3% contractor's tax prescribed in Section 191, both of the Tax Code, as amended by Republic Act No. 6110. cdasia