BIR Ruling No. 162-82
BIR Ruling No. 162-82 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 4, 1982
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May 4, 1982 BIR RULING NO. 162-82 205-00 112-81 162-82 Mr. Crispin A. Rivera, Jr. No. 71 Florence Street B.F. Homes, Paraaque Metro Manila S i r : This refers to your letter dated February 21, 1982 requesting the opinion of this Office on whether a janitorial service company rendering cleaning and maintenance services to Clark Airbase is exempt from the payment of the 3% contractor's tax. In reply I have the honor to inform you that a company rendering cleaning and maintenance service inside a U.S. Military Base by virtue of a contract with Base Authorities is exempt from the payment of 3% contractor's tax in accordance with Article XVIII of the P.I. U.S. Military Bases Agreement. (Araneta vs. Manila Pencil Co., G.R. No. L8182, June 29, 1957) Such company, however, is subject to pay income tax on whatever income derived from the work done within the Base. (Canlas v. Republic of the Philippines, G.R. No. L-11305, May 21, 1958) Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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