Exemption from Withholding Tax — Installation of Cables
BIR Ruling No. 104-79 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 11, 1979
Full text
December 11, 1979 BIR RULING NO. 104-79 Exemption from withholding tax installation of cables This refers to your letter dated October 1, 1979 requesting clarification as to whether or not payments made for installing building of house cables are subject to the expanded withholding tax provisions of Revenue Regulations No. 13-78, as amended by Revenue Regulations No. 6-79, both implementing Presidential Decree No. 1351. It is represented that you are an independent contractor engaged in the installation of house cable facilities (telephone system) in buildings in preparation for installation of telephone communications by Philippine Long Distance Company. 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 payments made to you for installing buildings with cables are not among those specified in the Regulations, you are not subject to the withholding tax.
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