BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jun 23, 1970
Full text
June 23, 1970 Mr. Alfredo L. Arnoco Election Registrar Bago, Cebu S i r : This refers to your letter dated June 5, 1970 requesting information as to whether or not a lawyer who is employed as Election Registrar in the Commission on Elections and who is not practicing in courts nor giving advice to consultations pertaining to his profession is required to pay the professional tax. In reply, I have the honor to inform you that lawyers who are employed as election registrars in the Commission on Elections are subject to the occupation tax prescribed for lawyers under Section 182(B) of the Tax Code, as amended by Republic Act No. 6110. This is for the reason that election registrars use or apply their knowledge of law in the exercise of their duties as such election registrars. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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