Exemption from Withholding Tax — Freight Charges
BIR Ruling No. 083-79 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 4, 1979
Full text
September 4, 1979 BIR RULING NO. 083-79 Exemption from withholding tax freight charges This refers to your letter dated December 8, 1978 requesting official confirmation that the payments constituting freight charges made by you to the Philippine Air Lines are not subject to withholding tax under Revenue Regulations No. 13-78 implementing President Decree No. 1351. cdt In reply, I have the honor to inform you that under the aforesaid Regulations income payments only to persons enumerated therein are subject to withholding tax. Since freight charges to a direct air carrier are not among those specified in the Regulations, the freight charges paid by you to the Philippine Air Lines are not subject to the withholding tax.
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.