Tax Imposed on the Business of Recruiting and Supplying of Manpower and Labor Services
BIR Ruling No. 146-88 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 19, 1988
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April 19, 1988 BIR RULING NO. 146-88 102 (a) 000-00 146-88 Gentlemen : This refers to your letter dated February 8, 1988 inquiring whether or not the business of recruiting and supplying of manpower and labor services particularly secretarial and janitorial, to different client-firms is subject to the value-added tax. In reply thereto, please be informed that receipts of your client from the principal companies are subject to the 10% value-added tax which replaced to 4% contractor's tax which it used to pay. Moreover, the contractor's tax having been abolished by Executive Order No. 273 is not among the percentage taxes enumerated under Section 103(j) of the Tax Code, as amended. cdti Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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