BIR Ruling No. 193-83
BIR Ruling No. 193-83 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 15, 1983
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November 15, 1983 BIR RULING NO. 193-83 Gentlemen : In reply to your letter dated September 26, 1982, I have the honor to inform you that pursuant to Section 4 (a) of Revenue Regulations No. 13-78, as amended by Revenue Regulations No. 6-79, withholding of tax therein prescribed shall not apply to income payments to the national government and its instrumentalities, including provincial, city or municipal governments, as well as government-owned or controlled corporations. Consequently, since you are an agency under the Ministry of Human Settlement, pursuant to Presidential Decree 1616, as amended by Presidential Decree 1748, rental payments made to you by private entrepreneurs on leased commercial stalls of which you are the owner, are not subject to the withholding tax. Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner Bureau of Internal Revenue
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