Exemption from Withholding Tax
BIR Ruling No. 057-79 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 9, 1979
Full text
July 9, 1979 BIR RULING NO. 057-79 Exemption from withholding tax In reply to your letter dated May 10, 1979, please be informed that money payments derived by you for the transportation of goods and articles to different places in the Philippines by means of a plane which you have chartered, is not subject to the withholding tax provisions of Revenue Regulations No. 13-78, implementing Presidential Decree No. 1351, it appearing that such payments are not among those enumerated as subject to withholding under said regulations.
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