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BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Aug 27, 1970

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August 27, 1970 Mr. Wenceslao Ma. Vitug Administrative Officer National Library T.M. Kalaw, Manila S i r : This refers to your letter dated August 13, 1970 requesting information as to whether or not, being a lawyer, you are subject to the occupation tax imposed in Section 182(B) of the Tax Code, as amended by Republic Act No. 6110, it appearing that as an Administrative Officer of the National Library you perform functions purely clerical in nature. cdti In reply, I have the honor to inform you that under the foregoing facts and circumstances you are exempt from the payment of the said occupation tax. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue

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