BIR Ruling No. 287-61
BIR Ruling No. 287-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 25, 1961
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July 25, 1961 BIR RULING NO. 287-61 In reply to your query . . . , I have the honor to inform you that baling contractors are subject to the 3% contractor's tax prescribed in Section 191 of the National Internal Revenue Code. Before making any payment, it is the duty of your Office to withhold the aforesaid tax and remit the same to this Office. cdti
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