Tax Imposed on Menzi Manufacturing, Inc. in the Sale of Services to Menzi & Co., Inc.,
BIR Ruling No. 229-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 17, 1958
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April 17, 1958 BIR RULING NO. 229-58 Menzi Manufacturing, Inc. J. M. Menzi Building 183 Soler, Manila Attention : Mr . C . S . De La Pea Treasurer Gentlemen : In reply to your query dated November 21, 1957, I have the honor to inform you that the phrase "other independent contractors" found in Section 191 of the Tax Code, as amended, comprehends all persons not enumerated in said section whose business consist essentially of the sale of services. Since your company, the Menzi Manufacturing, Inc. is engaged in the sale of services to Menzi & Co., Inc., it is subject to tax as independent contractor under said section of the aforesaid Code. Accordingly, after the passage of Republic Act No. 1612, the ruling contained in our letter to you dated October 24, 1955 will no longer hold ground. LLpr You are, therefore, advised to be guided accordingly. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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