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BIR Ruling (DA-018-05) (Travel Agencies)

The document discusses whether a previous BIR ruling from 1992 regarding commissions paid by travel agencies to sales representatives is still valid. It confirms that the 1992 ruling allowing such commissions to not be subject to expanded withholding tax remains in effect under current regulations.

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Al Marvin
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473 views2 pages

BIR Ruling (DA-018-05) (Travel Agencies)

The document discusses whether a previous BIR ruling from 1992 regarding commissions paid by travel agencies to sales representatives is still valid. It confirms that the 1992 ruling allowing such commissions to not be subject to expanded withholding tax remains in effect under current regulations.

Uploaded by

Al Marvin
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
  • BIR Ruling [DA-018-05]

January 19, 2005

BIR RULING [DA-018-05]

121-92 dtd 4/8/92

Regal Travel Service, Inc.


Don Antonio Bldg., 1344 Taft Ave.
Manila

Attention: Mr. Tirso B. Reyes, Jr.


Vice-President/Comptroller

Gentlemen :

This refers to your letter dated June 18, 2003, requesting information
whether or not BIR Ruling 121-92 dated April 18, 1992 is still valid and effective.

It is clarified in the said ruling that payment by travel agencies by way of


commissions to its sales representatives, provided that they are not employees of
the firm, is not subject to expanded withholding tax.

In reply, please be informed that in the light of the provisions of Revenue


Regulations No. 17-2003 dated March 31, 2003, amending Revenue Regulations
No. 2-98, as amended, the subject BIR Ruling No. 121-2003 is still valid and
effective.

Accordingly, your payment as travel agency by way of commission to your


sales agents, which are not under your employ, is not subject to expanded
withholding tax.

This ruling is being issued on the basis of the foregoing facts as


represented. However, if upon investigation, it will be disclosed that the facts are
different, then this ruling shall be considered null and void.

Very truly yours,

(SGD.) JOSE MARIO C. BUAG


Copyright 2017 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia (2017.1) 1
Deputy Commissioner
Legal and Inspection Group
Bureau of Internal Revenue

Copyright 2017 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia (2017.1) 2

Copyright 2017 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia (2017.1) 1 January 19, 200
Copyright 2017 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia (2017.1) 2 Deputy Commissi

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