Independent Contractor Who Performs Odd Jobs in Carpentry, Painting and Masonry and Supplies Materials
BIR Ruling No. 392-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 1, 1960
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September 1, 1960 BIR RULING NO. 392-60 Mr. Jose M. de Leon 1312 Perez, Paco, Manila S i r : In reply to your letter dated August 25, 1960, I have the honor to inform you as follows: An independent contractor who performs odd jobs in carpentry, painting and masonry and supplies materials in the performance of such job is not permitted to deduct from his gross receipts the cost of the materials supplied. Where a job has been given to a sub-contractor, the percentage tax shall be collected from the principal contractor on the basis of his actual receipts (including the amount that may thereafter be given to the sub-contractor). The percentage tax is also due on such amount as will be received by the sub-contractor from the principal contractor. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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