Tax Withholding under Sec. 192 (Tax Code)

March 6, 1958 BIR RULING NO. 186-58 Land Registration Commission Manila Attention : Mr . Norberto Vasquez Chief Accountant Gentlemen : In reply to your letter dated February 4, 1958, I have the honor to inform you that, pursuant to the provision of Republic Act. No. 1051, all bureaus, offices, agencies and instrumentalities of the government, including government owned or controlled corporations, provinces, cities and municipalities, shall, before making any money payment to private individuals, corporations, partnerships and/or associations deduct and withhold any and all taxes the amount of which can be fixed, determined, computed or ascertained, due from such individuals, corporations, partnerships and/or associations on account of said money payment Ordinarily, therefore, the 2% tax on carriers and transportation contractors imposed by Section 192 of the Tax Code should be withheld. However, if the tax, as in the instant case, due on any such money payment has already been paid, no withholding need any longer be made. prcd Very truly yours, (SGD.) MELECIO R. DOMINGO Deputy Commissioner of Internal Revenue