BIR Ruling No. 136-62
BIR Ruling No. 136-62 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 28, 1962
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November 28, 1962 BIR RULING NO. 136-62 The Collection Agent Glan, Cotabato (Thru the Regional Director BIR Regional District No. 9 Zamboanga City) S i r : In answer to your letter dated July 9, 1962, you are informed that a barber is not embraced within the meaning of the term "other independent contractors" used in section 191 of the Tax Code and, therefore, is not subject to the fixed and percentage taxes prescribed in section 182(A)(1) of said Code and the same section 191. Fishpond owners or operators are exempt from the fixed and percentage taxes imposed in sections 18(A)(1) of the Tax Code, pursuant to section 188(b) thereof. lexlib Both are, however, subject to income and additional residence taxes. Very truly yours, JOSE B. LINGAD Acting Commissioner of Internal Revenue
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