Tax Imposed on an Independent Contractor
BIR Ruling No. 595-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 15, 1958
Full text
October 15, 1958 BIR RULING NO. 595-58 Carguz & Company 3rd Floor, Alliance Bldg. Rosario St., Manila Gentlemen : With reference to your letter dated October 23, 1957, I have the honor to inform you that, according to investigation, you are for the present only engaged in assisting importers secure the release of their importations and the transportation thereof from the piers to their bodegas and for this purpose, you engage the services of licensed customs brokers. Your income consists of the difference between the amount you receive from your clients and the amount you pay to the brokers whose services you engaged. You are, in the light of the foregoing facts, an independent contractor subject to the fixed and percentage taxes prescribed in Sections 182(A) (1) and 191 of the Tax Code. LLpr Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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