Tax Liability of an Independent Contractor
BIR Ruling No. 280-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 9, 1959
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June 9, 1959 BIR RULING NO. 280-59 L. R. Aguinaldo & Co., Inc. 600-620 Echague, Manila Gentlemen : In reply to your letter dated April 6, 1959, I have the honor to inform you that should you act as manager of other business entities in accordance with the terms and conditions set forth in the draft of the management contract which you submitted to this Office, you shall be considered as an independent contractor subject to the fixed tax prescribed in section 182(A)(1) of the Tax Code and the 3% tax provided in section 191 of the same Code. You are also subject to the income and residence taxes. cdta Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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