BIR Ruling No. 049-80
BIR Ruling No. 049-80 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 29, 1980
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October 29, 1980 BIR RULING NO. 049-80 53-f 119-79 49-80 San Carlos Marketing Corporation Suite 602 Metropolitan Bank Bldg. Ayala Avenue, Makati Metro Manila Attention : Ms . Lerma A . Gonzales Chief Accountant Gentlemen : In reply to your letter dated October 16, 1980, I have the honor to inform you that only the persons enumerated in Revenue Regulations No. 13-78, as amended by Revenue Regulations No. 6-79, implementing Section 53(f) of the Tax Code, are subject to the expanded withholding tax prescribed therein. Accordingly, as persons engaged in automotive repair services are not enumerated in said regulations, income payments to you for services rendered by your main service workshop at Mercedes Avenue, Pasig, Metro Manila in connection with the repair of cars and trucks are not subject to the withholding tax. Very truly yours, ROMULO M. VILLA Acting Commissioner of Internal Revenue
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