BIR Ruling

March 2, 1970 Mr. Estanislao Buenavista P. O. Box 16 Vigan, Ilocos Sur S i r : This refers to your letter dated January 29, 1970, requesting information whether a lawyer who is employed in the government is required to pay the professional tax of P75.00 annually. cd In reply, I have the honor to inform you that, if professionals like lawyers employed in the government service use or exercise the knowledge of their employment, they are subject to the occupation tax imposed in Section 182(B) of the Tax Code, as amended by Republic Act No. 6110. It should be noted that the previous provision of Section 182(C) (7) of the Tax Code which exempted from the occupation tax persons employed in any branch of the service of the Government of the Philippines whose entire professional services are devoted exclusively thereto or are applied under its direction, has been eliminated by Republic Act No. 6110. Such elimination is sufficiently explicit and indicative of legislative intent to tax professionals in the employ of the Government. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue