Tax Imposed on the Supply of Labor to Saw the Round Logs of the Butuan Cosmos Sawmill Company for a Fee
BIR Ruling No. 106-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 8, 1960
Full text
March 8, 1960 BIR RULING NO. 106-60 Mr. Anastacio G. Postrero San Vicente Road Butuan City S i r : Reference is made to your letter dated February 25, 1960, requesting opinion whether or not you are subject to any internal revenue tax under your contract with the Butuan Cosmos Sawmill Company. In reply thereto, I have the honor to inform you as follows: From the papers accompanying your aforesaid letter, it appear that you undertook to supply the labor to saw the round logs of the Butuan Cosmos Sawmill Company for a fee equivalent to P12.00 for every 1,000 board feet of sawn lumber. Under the circumstances, you are constituted an "independent contractor" subject to the annual fixed tax of P20.00 and 3% tax on your gross receipts prescribed by Section 182 (A) (1) and 191 of the Tax Code, respectively. Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue
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