Withholding Tax — Consumer Data, Inc.
BIR Ruling No. 044-79 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 21, 1979
Full text
June 21, 1979 BIR RULING NO. 044-79 Withholding Tax Consumer data, Inc . This refers to your letter dated February 1, 1979 requesting opinion on whether or not Consumer Pulse, Inc. and Dealer Pulse, Inc. (collectively referred to as "Pulse") which, as represented, are primarily engaged in the business of (1) gathering data for manufacturers concerning the marketability of their products standing alone or viz-a-viz, other similar products; (2) providing statistical data concerning possible saleability of products; (3) sampling of new products to gather consumers' reactions; (4) getting a census (tabulation, etc.) concerning products' marketability, are covered by the provisions of Revenue Regulations No. 13-78 implementing Presidential Decree No. 1331. In reply, I have the honor to inform you that under the aforesaid Regulations, income payments only to persons enumerated therein are subject to withholding tax. Money payments to you in connection with the abovementioned business are not among those specified in the Regulations. Accordingly, said money payments are not subject to withholding tax.
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