BIR Ruling No. 077-83

May 5, 1983 BIR RULING NO. 077-83 Gentlemen : This refers to your letter dated November 3, 1982 requesting a ruling as to the amount of tax to be withheld from the talent fee which will be paid to Mr. David Fraser for his performance in your stage presentation of the play "Dracula". It appears that Mr. Fraser is an Australian citizen and a personnel of the Australian Embassy but not a professional actor. In reply, I have the honor to inform you that under Revenue Regulations No. 13-78, as amended by Revenue Regulations No. 6-79, implementing Presidential Decree No. 1351, now Section 53(f) of the Tax Code, payments only to persons enumerated therein are subject to the withholding tax. Considering that your money payment to Mr. Fraser for his performance in your stage presentation of the play "Dracula" is not among those specified in said Regulations, said payment is not subject to the expanded withholding tax. However, the talent fee which will be paid to Mr. Fraser, who is considered a resident alien under the foregoing facts, is subject to income tax under Section 21(b) of the Tax Code, as amended. In this connection, since the aforesaid income payment is not subject to withholding, you shall render an information return on such payment, pursuant to Section 77 of the Tax Code, as amended by Batas Pambansa Blg. 135 and as implemented by Section 21 of Revenue Regulations No. 1-82 dated March 18, 1982. cdtech Very truly yours, (SGD.) ROMULO M. VILLA Acting Commissioner Bureau of Internal Revenue