Exemption from Withholding Tax — Income Payments

September 4, 1979 BIR RULING NO. 086-79 Exemption from withholding tax income payments This refers to your letter dated June 27, 1979 containing the following facts: "We are engaged in the business of contracting jobs from different firms with the use of our forklift and crane. Based on contracts, we send our operators and helpers with our equipment to do the job. Operator's salary, fuel and lubricants being utilized to perform the job are on our account." You, now, inquire from this Office whether the expanded withholding tax apply to income payments made by the different firms to your company in connection with your business. In reply, I have the honor to inform you that under Revenue Regulations No. 13-78 and 6-79, both implementing Presidential Decree No. 1351, income payments only to persons enumerated therein are subject to withholding tax. Income payments to you in connection with the above business to which you are engaged in, are not among those specified in the Regulations. Accordingly, said income payments are not subject to withholding tax.