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Withholding Tax on the Commissions Which an Employee Receives from His Employer

BIR Ruling No. 426-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 5, 1960

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September 5, 1960 BIR RULING NO. 426-60 Mr. Romeo J. Dureza 416 Samanillo Building Escolta, Manila S i r: In reply to your letter dated August 15, 1960, I have the honor to inform you that the commissions which an employee receives from his employer, in addition to his salary, is subject to the withholding tax. Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue

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