Relay Station Allowance Received by PLDT Employees Constitutes Compensation Income Subject to the Corresponding Withholding Tax on Compensation
BIR Ruling No. 219-91 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 30, 1991
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October 30, 1991 BIR RULING NO. 219-91 28 204-89 219-91 Gentlemen : In reply to your letter dated May 15, 1991, please be informed that this Office is of the considered opinion as it hereby reaffirms the previous ruling that the relay station allowance received by your employees who are working exclusively in the different PLDT relay stations that are variously located in the country constitutes compensation income to such employees and hence, subject to the corresponding withholding tax on compensation pursuant to Revenue Regulations 12-86, as amended. BIR Ruling No. 28-066-84-204-89 is, therefore, reiterated. Very truly yours, (SGD.) JOSE U. ONG Commissioner
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