BIR Ruling

October 19, 1970 Miss Ester A. Pacheco Budget Officer III Bureau of the Census and Statistics Manila M a d a m : In reply to your letter dated July 22, 1970, I have the honor to inform you that the legal officer in your office is subject to the annual occupation tax of P75.00 imposed on lawyers by Section 182(B) of the Tax Code, as amended, not because he is a notary public commissioned by his office as authorized by the Civil Service Commission, but as a lawyer appointed to the position of legal officer wherein he obviously uses or exercises his professional knowledge in the performance of his work. The tax on occupation or profession is personal, and the tax-receipt can only be issued to individuals. (Section 5, Regulation No. 53 of the Department of Finance). Therefore, the Bureau of the Census and Statistics which employed said legal officer and requested him to be commissioned as notary public cannot be held liable to the said tax. However, if the Bureau of the Census and Statistics is willing to pay the occupation tax of the legal officer alluded to in your letter, then it can do so. What is important is that the legal officer pays his occupation tax, the source of the money with which he pays said tax not being material insofar as this Office is concerned. Very truly yours, CONRADO P. DIAZ Acting Commissioner of Internal Revenue