BIR Ruling

January 24, 1973 The Chief, Tax Information Division B I. R. Manila S i r : This refers to your letter dated January 10, 1973 requesting clarification whether or not occupations such as Midwives, Chemists, Associate Electrical Engineers, Marine Officers which were deleted from Section 182(B) of the Tax Code by Presidential Decree No. 69, are no longer taxable. You would like also to be advised as to the implications of the deletion of Section 182(C) of the Tax Code, as amended by Presidential Decree No. 69. In reply, please be informed that the deletion of Midwives, Chemists, Associate Electrical Engineers and Marine Officers from among those subject to the occupation tax under Section 182(B) of the Tax Code by Presidential Decree No. 69 indicates that said occupations are now exempt from the payment of the occupation tax. Similarly, the deletion of Section 182(C) of the Tax Code by Presidential Decree No. 69 indicated that the taxpayers enumerated in said provision who were formally exempt from the payment of the annual fixed tax, are now subject to the payment of the corresponding fixed taxes. aisa dc Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue