BIR Ruling No. 103-82

April 5, 1982 BIR RULING NO. 103-82 205-16 000-00 103-82 Universal Data Services Rm. 603 Manufacturers Bldg. Plaza Sta. Cruz, Manila Attention: Mrs . Alicia K . Panes Manager Gentlemen : This refers to your letter dated March 14, 1980 requesting information as to the tax due from you under the following facts: "That Mr. Alvin S. Konigsbert, an American National, had been granted an authority to engage in business in the Philippines to process health insurance claims of the clients of the Prescription Plan Service of New York and nearby cities abroad, as per Certificate of Authority No. 879, hereto attached. After due processing of the above mentioned claims by Universal Data Services (business name of Alvin Konigsbert), these are immediately returned or re-exported back to Prescription Plan Service." In reply, you are advised that under the above-quoted facts and circumstances, you are considered an independent contractor, subject to fixed tax of P100.00 on the privilege of engaging in business, and to the 3% contractor's tax, imposed by Sections 192(1) and 205(16) both of the National Internal Revenue Code, as amended. Moreover, you are subject to income tax on the income derived from your business. Very truly yours, RUBEN B. ANCHETA Acting Commissioner