BIR Ruling No. 133-83

July 20, 1983 BIR RULING NO. 133-83 Gentlemen : This refers to your letter dated December 1, 1982 requesting confirmation of your opinion that the gross receipts of your client, Batangas Laguna Tayabas Bus, Co., Inc. (BLTB), from its business as common carrier is not subject to the expanded withholding tax. It is represented that BLTB is in the business of transporting goods or cargoes and passenger from Manila to any point of Southern Luzon and vice versa; and that when BLTB is chartered for special trips to transport passengers, the charterer claims that fees paid for such trips are subject to the expanded withholding tax. In reply, I have the honor to inform you that under Revenue Regulations No. 13-78 as amended by Revenue Regulations No. 6-79 otherwise known as Expanded Withholding Tax Regulations, implementing Section 53(f) of the Tax Code, as amended by Presidential Decree No. 1351, income payments only to persons enumerated therein are subject to withholding tax. Money payments to persons engaged in the business of transporting goods or cargoes and passengers are not among those specified in the Regulations. Accordingly, said income payments are not subject to the expanded withholding tax. However, said income payments are subject to the corporate income tax prescribed by Section 24(a) of the Tax Code, and to the annual fixed tax of P100 and 2% common carrier's tax imposed by Section 192(1) and 207 of the same code. aisadc Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner Bureau of Internal Revenue