Exemption from the Withholding Provision of RA No. 1051

March 25, 1958 BIR RULING NO. 199-58 Miss Carolina Ambayec 2282 Leveriza St. Manila M a d a m : In connection with your request dated March 24, 1958 for exemption from the withholding provision of Republic Act 1051, I have the honor to inform you that, if as represented by you, you are not a keeper of a restaurant nor are you engaged in the business as food caterer and that the food served by you to the athletes participating in the recent National Meet sponsored by the Philippine Amateur Athletic Federation was the result of the request of the PAAF officials from the tenants of private homes located near the Rizal Memorial Coliseum, this Office believes and so holds that you are not subject to the percentage tax prescribed by Section 191 of the National Internal Revenue Code. Accordingly, the money payments due you therefrom are exempt from the withholding provisions of Republic Act 1051, as implemented by Revenue Regulations No. V-40. prcd Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue