BIR Ruling

January 28, 1974 Mrs. Luisa Z. del Rosario Daet, Camarines Norte M a d a m : This refers to your letter dated November 27, 1973 requesting that you are a cash clerk in this Bureau whose husband will engage in the ice plant and cold storage business. You now request for information whether or not your husband is covered by Section 1(x) of Presidential Decree No. 6 casia "Section 1. Grounds for disciplinary action . The following shall be grounds for disciplinary action. "xxx xxx xxx "x. Pursuant of private business, vocation or profession without the permission required by these rules or existing regulations." "xxx xxx xxx" In reply, you are informed that the above provision applies only to government officials and employees. Since your husband is not a government employee, the above provision does not apply. cdt Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."