Exemption of Income Payments to HGH from Expanded Withholding Tax
BIR Ruling No. 176-90 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 13, 1990
Full text
September 13, 1990 BIR RULING NO. 176-90 50 103 (1) 000-00 176-90 Gentlemen : This refers to your letter dated August 13, 1990, in effect, requesting a ruling as to whether income payments to Hillside General Hospital (HGH), a secondary hospital engaging in hospital services, is subject to the expanded withholding tax and value-added tax (VAT). In reply, please be informed that pursuant to Revenue Regulations No. 6-85 income payments to HGH are not subject to the Expanded Withholding Tax. Its gross receipts for hospital services are also exempt from the Value-Added Tax pursuant to Section 103 (1) of the Tax Code, as amended, which considers "medical, dental, hospital and veterinary services" as VAT-exempt transactions. aisadc Very truly yours, (SGD.) JOSE U. ONG Commissioner
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.