10% Withholding Tax — Customs Broker
BIR Ruling No. 048-79 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 21, 1979
Full text
June 21, 1979 BIR RULING NO. 048-79 10% Withholding tax customs broker In reply to your letter dated December 4, 1978, please be informed that income payments to those individually engaged as customs brokers are subject to 10% withholding tax, pursuant to Section 1(a)(1) of Revenue Regulations No. 13-78. If the income payment is made to a juridical person engaging in business as customs broker, such payment is subject to the 5% withholding tax, pursuant to Section 1(b) of the same Regulations. The withholding tax is based on the gross income of the broker but not including the reimburseable expenses like arrastre, permit, handling and other similar fees.
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