BIR Ruling No. 044-80
BIR Ruling No. 044-80 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 27, 1980
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October 27, 1980 BIR RULING NO. 044-80 053-f 056-80 44-80 Coastwise Lighterage Corporation Suite M-1 Gochangco Bldg., T. M. Kalaw Street Ermita, Manila Attention : Mr . Santiago M . Santos President Gentlemen: This refers to your letter dated July 8, 1980 requesting confirmation of your opinion that income payments to you in connection with your business of lighterage, freightage service, hauling, carriage and water transportation of goods are not subject to withholding tax under Revenue Regulations No. 13-78, as amended by Revenue Regulations No. 6-79, both implementing Presidential Decree No. 1351. 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 in which you are engaged, are not among those specified in the Regulations. Accordingly, said income payments are not subject to withholding tax. However, said income payments are subject to income tax and to the 2% common carrier's tax. cdta Very truly yours, ROMULO M. VILLA Acting Commissioner
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