Contractor of Buildings, Roads and Other Facilities of the International Rice Research Institute
BIR Ruling No. 471-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 21, 1960
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October 21, 1960 BIR RULING NO. 471-60 Mr. Manuel C. Agulto 2149-C Int. Oroquieta Sta. Cruz, Manila S i r : In reply to your inquiry dated October 6, 1960 I have the honor to inform you that your client who is a contractor of the buildings, roads and other facilities of the International Rice Research Institute located at Los Baos, Laguna, is subject to the 3% contractor's tax prescribed in section 191 of the National Internal Revenue Code. The said tax is computed on his total gross receipts derived from the said contract. Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue
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