BIR Ruling No. 042-83
BIR Ruling No. 042-83 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 18, 1983
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March 18, 1983 BIR RULING NO. 042-83 Gentlemen : In reply to your letter dated January 24, 1983, please be informed that your general professional partnership of architects and engineer is exempt from income tax pursuant to Section 24(a) of the Tax Code, as amended. Accordingly, payments to said partnership for professional services rendered are exempt from the withholding tax provisions of Revenue Regulations No. 13-78 as amended by Revenue Regulations No. 6-79, both implementing Section 53(f) of the Tax Code, as amended by Presidential Decree No. 1351. Likewise, as a professional partnership, it is not considered a contractor, hence, not subject to the 3% contractor's tax prescribed by Section 205 of the Tax Code, as amended. Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner Bureau of Internal Revenue
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