3% Contractor's Tax Imposed on WHO
BIR Ruling No. 307-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 3, 1958
Full text
June 3, 1958 BIR RULING NO. 307-58 2nd Indorsement Respectfully returned to the Honorable, the Secretary of Finance, Manila. Section 11 of the Host Agreement dated July 23, 1951 provides that "the organization, its assets, income and other property shall be: (a) exempt from all direct and indirect taxes." As the 3% contractor's tax is not a direct nor an indirect tax on the WHO, but is a tax that is primarily due from the contractor, the same is not covered by the above quoted provision of the Host Agreement. llcd (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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