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Gross Commission Paid to Advertising Agency Subject to 3% Expanded Withholding Tax

BIR Ruling No. 088-84 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 8, 1984

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May 8, 1984 BIR RULING NO. 088-84 53-f-048-82-088-84 Gentlemen : In reply to your letter dated March 5, 1984 I have the honor to inform you that 15% of the gross commission paid to you as advertising agency is subject to 3% expanded withholding tax under Section 1(e)(2)(g) of Revenue Regulations No. 13-78 as amended by Revenue Regulations No. 6-79 both implementing Section 53(f) of the Tax Code as amended by Presidential Decree No. 1351. adc Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner

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