Taxability of an Artist's Activities

June 8, 1959 BIR RULING NO. 277-59 Mr. Tiburcio Wong 469-A Remedios Street Malate, Manila S i r : This is with reference to your letter dated April 30, 1959, requesting information as to the taxability of your proposed undertaking quoted hereunder: cd "I am an artist and would like to engage in the following activities. Kindly advise me of the corresponding internal revenue taxes that I have to pay, if any. 1. Maintain an office in Manila 2. Hire the necessary personnel 3. Accept jobs for drawing illustrations, lay outing, and designing of labels, on paper materials in black and white or color. Most of my customers would be printing presses, photo engravers, publishers, and theaters." In reply thereto, I have the honor to inform you that, under the foregoing facts, you are considered an independent contractor subject to the fixed and percentage taxes prescribed by sections 182 and 191 of the Tax Code. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue