BIR Ruling

February 21, 1972 Mr. Rufino B. Requina Election Registrar Bato, Leyte S i r : This refers to your letter dated October 19, 1971 to the Regional Director of Revenue Region No. 12, Tacloban City, protesting against the demand for the payment of the occupation tax in the amount of P207.50 on the ground that you do not apply your knowledge of the law in your work as election registrar; that as such election registrar you are not allowed to practice law and your application for a commission as a notary public was not granted; and that for sentimental reason you have six dependents that can barely survive with your present meager salary. In reply, I have the honor to inform you that under Section 104 of Republic Act No. 6388 otherwise known as the Election Code of 1971, only members of the Philippine Bar may qualify for appointment as election registrar, provided that if there are no lawyers available, graduates of duly recognized schools of law, liberal arts and education who are civil service eligibles may be appointed. This clearly indicates that the office of an election registrar requires the application of the knowledge of law; otherwise, there would have been no need for such requirement. In fact, the duties of an election registrar as provided in the 1971 Election Code require knowledge of the law. The application of the knowledge of your profession as lawyer in the exercise of your duties and functions as election registrar is already considered practice although such practice is limited to your employment. In other words, it is not necessary that you should be in the active practice of the profession or to be commissioned as a notary public. It is enough that you are a lawyer appointed to a position where only lawyers are required because the law presumes that in the exercise of the duties appurtenant to said position, knowledge of the law comes into play. The fact that you have six dependents who barely survive with your meager salary can not relieve you from paying the occupation tax. In view thereof, you are requested to pay the total amount of occupation tax demanded by our Regional Office at Tacloban City. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue