Professional Services Rendered as a Land Surveyor
BIR Ruling No. 587-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 8, 1958
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October 8, 1958 BIR RULING NO. 587-58 Mr. Pedro Liwanag 1740 Dimasalang, Sampaloc Manila S i r : In reply to your letter of September 1, 1958, I have the honor to inform you that pursuant to the provisions of Republic Act No. 1051 as amplified by Revenue Regulations No. V-40, the amount of P6,874.86 which is due you for professional services rendered as a land surveyor is not subject to the withholding provisions of the said law, for the reason that, as surveyor, no percentage tax is due and payable on the amounts received by you for services rendered as such. aisadc Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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