Issuance of Tax Clearance
BIR Ruling No. 519-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 15, 1960
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December 15, 1960 BIR RULING NO. 519-60 Mr. Salvador E. Garcia 1953-A G. Tuazon Sampaloc, Manila S i r : In answer to your letter dated December 14 1960 requesting for "the issuance of tax clearance" in connection with the payment of your services of repairing certain motor vehicles of the "Intelligence Division, Department of Finance", please be informed as follows: We take it that the purpose of your request is to seek an opinion on whether or not the payment of said services is subject to the withholding provisions of Republic Act No. 1051. The payment in question is subject to the 3% contractor's tax. (Sec. 191, Tax Code). Said tax shall, therefore, be withheld from said payment, pursuant to aforesaid Act. Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue
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