BIR Ruling No. 046-82

March 3, 1982 BIR RULING NO. 046-82 053-f 000-00 046-82 Film Editors Guild for Motion Picture Room 601 Garcia Bldg. Rizal Avenue, Metro Manila Attention: Mr . Gervacio Santos President Gentlemen : This refers to your letter dated September 18, 1981 requesting a certification exempting film editors from the provisions of Revenue Regulations No. 13-78, as amended by Revenue Regulations No. 6-79, implementing Section 53(f) of the Tax Code, as amended. You have represented that film editors are those hired by movie producing companies to cut and arrange scenes which have been shot at random by the movie directors and those who splice or join the films together wherein at most some of them earn only not more than Five Hundred Pesos (P500.00). In reply, I have the honor to inform you that under the aforesaid Regulations, payments only to persons enumerated therein are subject to the withholding tax. Considering that money payments made by movie producers in favor of the film editors are not among those specified in the said Regulations, said payments are not subject to the withholding tax. Very truly yours, RUBEN B. ANCHETA Acting Commissioner