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
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