Payments Not Specified in BIR Regulations Not Subject to Expanded Withholding Tax
BIR Ruling No. 275-86 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 17, 1986
Full text
December 17, 1986 BIR RULING NO. 275-86 51 (f) 000-00 275-86 Gentlemen : In reply to your letter dated June 9, 1986, please be informed that under Revenue Regulations No. 6-85 or the Revised and Consolidated Expanded Withholding Tax Regulations, implementing Section 51(f) [formerly Sec. 53(f)] of the Tax Code, payments only to persons enumerated therein are subject to the expanded withholding tax. Considering that the payments of the Ministry of Human Settlements in connection with its Contract of Lease with the First Optima Realty Corporation are for the maintenance of the air conditioning units and elevator, for its electrical consumption and general maintenance of the parking space, which payments are not among those specified in said Regulations, the same are not therefore subject to the expanded withholding tax. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner of Internal Revenue
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.