BIR Ruling No. 062-63

August 26, 1963 BIR RULING NO. 062-63 Mr. Fermin M. Dabu Executive Director Robot Statistics P.O. Box 114 Manila S i r : Reference is made to your letter dated May 28, 1963, requesting in effect a reconsideration of BIR Ruling No. 386, s. of 1961, subjecting the Robot International Research & Management Corporation (Robot Statistics) to the 3% independent contractor's tax prescribed in Section 191 of the Tax Code. It is stated that Robot renders professional services, conducts surveys, poll researchers, accumulation of information useful to scientific, industrial, commercial, agricultural and economic researches and publishes weekly and monthly statistical datas in which fees are charged. In reply thereto, I have the honor to inform you that after careful consideration of the activities of Robot Statistics, the same were found not similar to those of any contractor under Section 191 of the Tax Code. In view thereof, BIR Ruling No. 386, s. of 1961 is hereby revoked. However, its income is subject to the income and additional residence taxes. LexLib Very truly yours, (SGD.) JOSE B. LINGAD Acting Commissioner of Internal Revenue