Exemption from Withholding Tax
BIR Ruling No. 043-79 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 21, 1979
Full text
June 21, 1979 BIR RULING NO. 043-79 Exemption from withholding tax This refers to your letters dated November 16, 1978 and November 21, 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 engaged in the trucking business, specifically handling manufactured goods of your clients who are private individuals or entities to their respective customers in Metro Manila. 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, you are not subject to the withholding tax. aisa dc
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