Engineering and Technological Manpower Study for Educational Development Projects Implementing Task Force Subject to 5% Tax
BIR Ruling No. 042-82 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 19, 1982
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February 19, 1982 BIR RULING NO. 042-82 053-f 000-00 042-82 Executive Management Group, Inc. Suite 301-A Ferros Building Salcedo Street, Legaspi Village Makati, Metro Manila Attention: Ms . Edna F . Formilleza Executive Vice-President Gentlemen : In reply to your letter dated March 18, 1981, please be informed that since you are a corporation which undertook an Engineering and Technological Manpower Study all over the Philippines for the Educational Development Projects Implementing Task Force, you are considered a management and technical consultant agency. Accordingly, the gross payments to you are subject to 5% withholding tax pursuant to Section 1(b) of Revenue Regulations No. 13-78, as amended by Revenue Regulations No. 6-79. As regards your claim for refund of P32,910.00, appropriate action will be taken thereon under the provisions of Section 295 of the Tax Code. Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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