BIR Ruling No. 082-62

July 11, 1962 BIR RULING NO. 082-62 The Fural Phil., Inc. Reliance St., Mandaluyong Rizal Gentlemen : Reference is made to your letters dated December 1, 1961 and April 3, 1962, requesting information what tax company will have to pay on its contract with the International Rice Research Institute. You stated that "On January 5, 1961, we contracted for the fabrication of Aluminum Roofing for the Staff Housing Project of the International Rice Research Institute. The materials were supplied by them. We also contracted for the installment of the same." In answer thereto, I have the honor to inform you that, for fabricating and installing said aluminum roofing, you are an independent contractor subject to the fixed annual tax of P20.00 and to the 3% contractor's tax on the gross receipts prescribed in sections 182(A)(1) and 191 of the National Internal Revenue Code. It may be stated that the International Rice Research Institute is exempt from the payment of such taxes only as are directly payable by it. Very truly yours, JOSE B. LINGAD Commissioner of Internal Revenue