BIR Ruling No. 074-82
BIR Ruling No. 074-82 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 11, 1982
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March 11, 1982 BIR RULING NO. 074-82 205-00 69-81 074-82 Felipe M. Mendoza & Partners 47 10th Street, New Manila Quezon City Attention: Mr . Felipe M . Mendoza, FUAP Gentlemen : This refers to your letter dated January 28, 1982, requesting exemption from the payment of the 3% contractor's tax. It is represented that you are a duly registered partnership composed of licensed professional architects rendering services by preparing plans and specifications for a particular project. In reply, please be informed that since you are a partnership of professional architects formed for the purpose of exercising a common profession, you are not considered a contractor; hence, you are not subject to the 3% contractor's tax prescribed by Section 205 of the Tax Code of 1977, as amended. You are also exempt from income tax pursuant to Section 24(a) of the Tax Code, as amended. aisadc Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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