Support Given to a Lay Minister-Woman by a Corporation Sole is Not Subject to Withholding of Taxes
BIR Ruling No. 287-87 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 15, 1987
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September 15, 1987 BIR RULING NO. 287-87 21 (a) 000-00 287-87 Gentlemen : This refers to your letter dated April 23, 1987 inquiring whether you should withhold taxes from the support you are giving your Lay Minister-Woman who is working for you. It is represented that the Philippine Apostolate of the Laity, Inc., is a corporation sole, organized under the laws of the Philippines; that it is prohibited to engage in any business and it performs purely Apostolic work; that there is no employer-employee relationship and regular time schedule for the said Lay Minister; and that she is treated like a normal sister (madre) in a religious congregation, and the Lay Minister men are treated as priest. In reply, I have the honor to inform you that you are not required to withhold taxes from the support you are giving your Lay-Minister woman, since as represented by you, there is no employer-employee relationship that exist between you and your Lay-Minister woman. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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