Exemption of Payments for Reconditioning (Repair) of Used Diesel Engines from Expanded Withholding Tax
BIR Ruling No. 265-88 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 28, 1988
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June 28, 1988 BIR RULING NO. 265-88 50 (b) 000-00 265-88 Gentlemen : In reply to your letter dated May 26, 1988, please be informed that under Revenue Regulations No. 13-78, as amended by Revenue Regulations No. 6-79 and 6-85, implementing Section 51(f) (renumbered as Section 50(b) by Executive Order No. 273) of the Tax Code, payments only to persons enumerated therein are subject to the expanded withholding tax. Considering that payments for reconditioning (repair) of used diesel engines are not among those specified in said regulations, such payments are not, therefore, subject to the expanded withholding tax. However, the payor/s shall render an information return on such payments pursuant to Section 71 (renumbered as Section 61 by Executive Order No. 273) of the Tax Code, as amended by Batas Pambansa Blg. 135 and as implemented by Section 21 of Revenue Regulations No. 1-82 dated March 18, 1982. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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