Confirmation of BIR Ruling No. 25(b)-000-00-129-87
BIR Ruling No. 192-87 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 6, 1987
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July 6, 1987 BIR RULING NO. 192-87 51-f 000-00 192-87 Gentlemen : In reply to your letter dated May 27, 1987, I have the honor to inform you that considering that under BIR Ruling No. 25(b)-000-00-129-87, Fukui Construction Co., Ltd., 5-5 Naka-machi Nakaku, Hiroshima, Japan is not subject to Philippine income and business taxes, payments by Hazama-Gumi Ltd. to Fukui Construction Co., Ltd. are not subject to the expanded withholding tax prescribed under Revenue Regulations No. 6-85, otherwise known as the Revised and Consolidated Expanded Withholding Tax Regulations. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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