BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jul 27, 1970
Full text
July 27, 1970 Miss Maria Y. Ylanan Bogo, Cebu M a d a m : This refers to your telegram dated July 17, 1970 requesting that this Office confirm through the local BIR Collection Agent that Puericulture Center nurses and midwives are exempt from the payment of the professional tax. In reply, I have the honor to inform you that nurses and midwives working in Puericulture Centers are subject to the occupation tax imposed in Section 182(B) of the Tax Code, as amended by Republic Act No. 6110. This is for the reason that the former provision of Section 182(C)(7) of the Tax Code which exempts from the occupation tax persons employed in any branch of the service of the Government Philippines whose entire professional services are devoted exclusively thereto or are applied under its direction, or persons devoting their entire professional services to any religious, educational or charitable institution, or hospital, sanitarium, or to any similar establishment, not conducted for private gain, has been eliminated by Republic Act No. 6110. cdti Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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