Withholding Tax — Among Contractors Not Specified in Regulations
BIR Ruling No. 064-79 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 17, 1979
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July 17, 1979 BIR RULING NO. 064-79 Withholding tax among contractors not specified in regulations This refers to your letter dated December 14, 1978 requesting information as to whether or not the withholding tax provisions of Revenue Regulations No. 13-78 implementing Presidential Decree No. 1351 apply in your case, who as represented, is engaged in the business of motor reconditioning and machine shop services. In reply, I have the honor to inform you that the amounts paid to certain contractors enumerated in the aforesaid Regulations are subject to withholding tax. Since you are not among these contractors specified therein, payments received by you for your services in your motor reconditioning and machine shop are not subject to withholding tax under P.D. No. 1351. casia
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