Tax Status of Mr. Silvestre Gochuico
BIR Ruling No. 291-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 9, 1959
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June 9, 1959 BIR RULING NO. 291-59 Messrs. Enrique Caguiat & Co. Certified Public Accountants Suite 603, Trade and Commerce Bldg. M a n i l a Gentlemen : In answer to your letter dated November 15, 1957, requesting information regarding the tax status of Mr. Silvestre Gochuico, I have the honor to inform you that, it having been found upon investigation conducted by this Office that Mr. Gochuico is a mere employee of the North Camarines Lumber Co., Inc., Baganga, Davao, receiving a fixed salary of P1,000.00 a month, plus allowances, he cannot be considered an "independent contractor" as the term is used in section 191 of the Tax Code, as amended. Accordingly, he is not subject to any business tax. However, his salary and allowances being received from the aforenamed company are subject, in proper cases, to the income and additional residence taxes. LLjur Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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