BIR Ruling No. 222-82
BIR Ruling No. 222-82 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 27, 1982
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July 27, 1982 BIR RULING NO. 222-82 53-f 000-79 222-82 Olivier (Philippines) Inc. 3rd Floor, Batungbacal Building - 7577 Dela Rosa Street (Corner Pasong Tamo) Makati, Metro Manila Attention: Ms . E . Z . de los Santos Manager Gentlemen : This refers to your letter dated September 25, 1981 stating that you are a domestic corporation engaged in business as commercial broker (indentor) paying quarterly percentage tax prescribed in Section 208 of the Tax Code; that your principal source of income consists of commissions derived from various suppliers. cdtech You would want to know if your said commissions are subject to the expanded withholding tax. In reply, please be informed that pursuant to Revenue Regulations No. 13-78, as amended by Revenue Regulations No. 6-79, implementing Section 53(f) of the Tax Code, as amended by P. D. No. 1351, only income payments to persons enumerated therein are subject to withholding tax. Accordingly, and since commercial brokers are not among those enumerated in said regulations, commissions received by you from various suppliers are not subject to the expanded withholding tax. cdt Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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