BIR Ruling No. 219-83
BIR Ruling No. 219-83 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 8, 1983
Full text
December 8, 1983 BIR RULING NO. 219-83 Gentlemen : This refers to your letter dated January 18, 1982 requesting exemption from the 3% contractor's tax on your sale of transceiver, antenna coupler and control cable antenna to the Philippine National Bank, covered by PNB Purchase Order No. 9867 dated October 5, 1981. Documentary evidence submitted disclosed that the Philippine National Bank (PNB) purchased from you SUNAIR SSB Transceiver, Model GSB-900, composed of one (1) unit SUNAIR antenna coupler, PN. GSZ-395 of GSC-935 and one (1) unit control cable antenna, PN. 058860001 per sales invoice No. 2628 dated December 10, 1981 which were installed at the PNB Aviation Office free of charge as certified to by Mr. Jovito A. Avancea, Officer-in-charge, Philippine National Bank Aviation Office in his letter to this Office dated January 27, 1982. In reply, please be informed that since your installation service, free of charge is merely, incidental to your sale and the purchase by PNB of transceiver, coupler and antenna, you shall not be considered a contractor and therefor, PNB's payments to you for the cost of the said units in the total amount of P161,358.12 are not subject to the 3% contractor's tax imposed by Section 205 of the Tax Code, as amended. cdta Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner Bureau of Internal Revenue
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.