BIR Ruling No. 197-61
BIR Ruling No. 197-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 2, 1961
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June 2, 1961 BIR RULING NO. 197-61 Mr. Jose J. Tupas, Jr. 885 E. de los Santos Quezon city S i r : On the basis of your representation that you enter into contracts with Government Offices for services such as engraving on medals, plaques, trophies, name plates, brass signs, pins, buckles and swords and sabers, I have the honor to inform you that you are liable for the payment of the 3% contractor's tax prescribed in Section 191 of the National Internal Revenue Code. Said tax is computed on your total gross receipts therefrom. Please be further informed that all contracts with Government Offices are subject to the withholding tax provisions prescribed in Section 3 of R.A. No. 1051. cdta Very truly yours, (SGD.) MISAEL P. VERA Deputy Commissioner of Internal Revenue
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