BIR Ruling No. 221-82
BIR Ruling No. 221-82 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 27, 1982
Full text
July 27, 1982 BIR RULING NO. 221-82 53-f 000-00 221-82 Government Service Insurance System Arroceros Street Metro Manila Attention: Mr . Luis A . Javellana Gentlemen : In reply to your letter dated March 16, 1981, I have the honor to inform you that pursuant to Section 4(a) of Revenue Regulations No. 13-78, as amended by Revenue Regulations No. 6-79, withholding of tax therein prescribed shall not apply to income payments to the national government and its instrumentalities, including provincial, city or municipal governments, as well as government-owned or controlled corporations. Consequently, since you are a government- owned corporation, the rental payments made to you by the lessees of House International of which you are the owner, are not subject to the withholding tax. cdtech Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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