BIR Ruling No. 388-61

No date supplied BIR RULING NO. 388-61 In answer to the queries contained in your letter . . . relative to the bill of charges presented to you by a customs broker for undertaking the release and delivery of dollar commodities from the customs area to your Office, I have the honor to inform you as follows: cdll 1. The items in said bill of charges subject to the withholding tax under Republic Act No. 1051 are the brokerage, and handling and trucking fees. 2. Even assuming that the brokerage company is not engaged in the trucking business, the trucking fee is nevertheless subject to withholding tax. 3. If each invoice covering a different transaction calls for a money payment of P100.00 or less, no tax need be withheld, even if the aggregate payment exceeds P100.00. 4. You may withhold taxes not covered by Revenue Regulations No. V-40 such as brokerage taxes, provided they are withholdable in accordance with Section 1 of Republic Act No. 1051. aisadc 5. Manufacturers are not subject to the withholding provisions of Republic Act No. 1051, as implemented by Revenue Regulations No. V-40.