Income Payment — Nurses
BIR Ruling No. 068-79 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 27, 1979
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July 27, 1979 BIR RULING NO. 068-79 Income payment nurses This refers to your letter dated March 20, 1979 containing the following facts: "Registered Private Duty Nurses serve a patient and/or patients ranging from one day; one week; one month; or six months to one year. The Private Duty Nurse is paid either at the end of the day, week or on the 15th day of work as the case may be. These Private Duty Nurses are not regularly employed, unlike the nurses in a hospital, firm or clinics." You now request for a ruling whether the expanded withholding tax apply to the salary or fees received by said private duty nurses. In reply, I have the honor to inform you in the negative. Income payment to nurses are not among those listed in Revenue Regulations Nos. 13-78 and 6-79, both implementing Presidential Decree No. 1351, as subject to the expanded withholding tax. aisa dc
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