BIR Ruling No. 212-83
BIR Ruling No. 212-83 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 2, 1983
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November 2, 1983 BIR RULING NO. 212-83 Gentlemen : In reply to your letter dated October 19, 1983, please be informed that under Revenue Regulations No. 13-78 as amended by Revenue Regulations No. 6-79 implementing Section 53(f) of the Tax Code, as amended by Presidential Decree No. 1351, only income payments to persons enumerated therein are subject to the expanded withholding tax. Accordingly, since lighterage is not among those enumerated in said regulations, money payments for services rendered as such are not subject to the expanded withholding tax. cdtech However, said income payments are subject to income tax and to the 2% common carrier's tax. Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner Bureau of Internal Revenue
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