BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Feb 2, 1973
Full text
February 2, 1973 Judge Serafin Saldaa Municipal Judge Muntinlupa, Rizal S i r : In reply to your letter dated January 17, 1973, I have the honor to inform you that a Municipal Judge is now subject to the occupation tax of P75.00 prescribed in Section 182(B) of the Tax Code. The fact that he is not allowed to engage in the private practice of his profession does not relieve him from liability because the fact of being a Municipal Judge where he uses the knowledge of his legal profession already constitute practice of said profession. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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