BIR Ruling No. 380-61
BIR Ruling No. 380-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 1, 1961
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No date supplied BIR RULING NO. 380-61 In reply to your letter . . . , I have the honor to inform you that a person undertaking to plow the farms of others by means of a tractor for a fixed fee or compensation is an independent contractor, subject to the fixed and percentage taxes prescribed in Sections 182 and 191 of the Tax Code. LexLib
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