Exemption from Withholding Tax
BIR Ruling No. 085-79 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 4, 1979
Full text
September 4, 1979 BIR RULING NO. 085-79 Exemption from withholding Tax This refers to your letter dated February 8, 1979 requesting a ruling on whether or not your client, the DD Transportation Co., Inc. of 1100 Juan Luna Street, Tondo, Manila which, as represented, is a common carrier engaged in land transportation business is subject to the 10% withholding tax under Revenue Regulations No. 13-78 and Revenue Regulations No. 6-79, both implementing Presidential Decree No. 1351. In reply, I have the honor to inform you that under the aforesaid Regulations, payments only to persons enumerated therein are subject to withholding tax. Since income payment to a common carrier is not one of those specified in the Regulations, your client, the DD Transportation Co., Inc. is not subject to the withholding tax. (BIR Ruling No. 043-79, dated June 21, 1979) cdt
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