BIR Ruling

July 20, 1970 Action Line c/o The Manila Times P. O. Box 775 Manila S i r : This refers to the letter of Mr. L. S. Agulto of the United Church of Christ in the Philippines, 939 Epifanio de los Santos Avenue, Quezon City, dated January 19, 1970 requesting information as to whether ministers of the gospel and teachers and staff of private schools run by various religious denominations are required to pay the occupation tax. In reply, I have the honor to inform you that ministers of the gospel and teachers either in private or public schools are not subject to the occupation tax imposed in Section 132(B) of the Tax Code, as amended by Republic Act No. 6110. However, if such ministers of the gospel and teachers who are teaching, are also among the professionals taxed under Section 182(B) of the Tax Code, and they are teaching subjects related to their professions, then they are subject to the aforesaid occupation tax. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue