Skip to main content

BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 28, 1973

Full text

March 28, 1973 Atty. Atino S. Borja General Auditing Office, First Engineering District Tagbilaran City S i r : This refers to your letter dated February 28, 1973 requesting information whether as a lawyer employed as Highway Engineering District Auditor, you are subject to the professional tax prescribed in Section 182(B) of the Tax Code. You represented that your work is principally to audit the funds of the cashier of your District and other national offices under your jurisdiction. In reply, I have the honor to inform you that since you do not use the knowledge of your profession in your employment, you are not subject to the professional tax prescribed under Section 182(B) of the Tax Code. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue

Ask what this means for your situation

The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.