General Professional Partnership of Architects Exempt from Income Tax

April 25, 1985 BIR RULING NO. 060-85 053-f 043-83 060-85 Gentlemen : In reply to your letter dated January 14, 1985, please be informed that your general professional partnership of architects is exempt from income tax pursuant to Section 24(a) of the Tax Code, as amended. Accordingly, payments to said partnership for professional services rendered are exempt from the withholding tax provisions of Revenue Regulations No. 13-78, as amended by Revenue Regulations No. 6-79, both implementing Section 53(f) of the Tax Code, as amended by Presidential Decree No. 1351. Likewise, as a professional partnership, it is not, considered a contractor, hence, not subject to the 4% contractor's tax prescribed by Section 205 of the Tax Code, as amended. aisadc Very truly yours, (SGD.) TOMAS C. TOLEDO Acting Commissioner