BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 13, 1973
Full text
March 13, 1973 Mrs. Ruth Saluta No. 29, 13th Street Bacolod City M a d a m : This refers to your letter dated January 15, 1973 requesting information as to whether or not as a dentist, working on and off from 1957 to 1968, you are subject to the occupation tax. In reply, I have the honor to inform you that it appearing that in your on and on and off work, you were applying or using your professional knowledge, you are subject to the occupation tax prescribed in Section 182(B) of the Tax Code for dentists. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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