Tax Status of a Contractor is Totally Different and Distinct from That of a Manufacturer
BIR Ruling No. 323-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 19, 1960
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July 19, 1960 BIR RULING NO. 323-60 Mr. Anastacio S. Angeles Lawyer & Certified Public Accountant 291 Prudencio Street M a n i l a S i r : In reply to your letter dated May 24, 1960, I have the honor to inform you that a person who buys glass for conversion into mirrors and table glass for the purpose of sales is a manufacturer notwithstanding the fact that the act of manufacturing was performed by another which he employed for a fee. The person doing the act of manufacturing for him is on the other hand a contractor. The tax status of the contractor is totally different and distinct from that of the manufacturer and the tax paid by the former has no relation or bearing to the tax payable by the letter. casia Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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