1% Expanded Withholding Tax on the Bidder and Prospective Supplier of Skilled or Semi-Skilled Workers
BIR Ruling No. 239-89 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 6, 1989
Full text
December 6, 1989 BIR RULING NO. 239-89 50 (b) 000-00 239-89 Gentlemen : In reply to your letter dated November 23, 1989, please be informed that with respect to the recent bid held by the National Power Corporation for the supply of skilled, semi-skilled workers and working paraphernalia for the overhauling/rehabilitation, repair/maintenance of NPC-MMRC Generation Plants, you as the bidder and prospective supplier of skilled or semi-skilled workers, are subject to the 1% expanded withholding tax, pursuant to Section 1(e)(2) of Revenue Regulations No. 6-85 implementing Section 50(b) of the Tax Code. cdtech Very truly yours, (SGD.) JOSE U. ONG Commissioner
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