BIR Ruling No. 138-82

April 22, 1982 BIR RULING NO. 138-82 053-f 69-81 138-82 Juanito F. Salvador & Associates Penthouse D & E Bldg. 1050 Quezon Avenue, Quezon City Attention: Ms . Beda R . Aquino Administrative Officer Gentlemen : In reply to your letter dated October 21, 1981 please be informed that being a duly registered professional partnership engaged in the practice of architecture, you are exempt from income tax pursuant to Section 24(a) of the Tax Code, as amended. Accordingly, payment to you for services rendered are exempt from the withholding tax provisions of Revenue Regulations No. 13-7 as amended by Revenue Regulations No. 6-79, both implementing Presidential Decree No. 1351. aisadc Likewise, as a partnership formed for the purpose of exercising a common profession, you are not considered a contractor; hence not subject to the 3% contractor's tax prescribed by Section 205 of the Tax Code, as amended. Very truly yours, RUBEN B. ANCHETA Acting Commissioner