BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 14, 1973
Full text
March 14, 1973 Mr. Eulogio D. Fernandez Unisan, Quezon S i r : In reply to your letter dated February 10, 1973, I have the honor to inform you that notary public is not subject to the occupation tax prescribed in Section 182(B) of the Tax Code, as amended by Presidential Decree No. 69. However, if you are a lawyer commissioned as notary public, then you are subject to the annual occupation tax of P75.00 pursuant to the said Section 182(B) of the Tax Code, as amended, not as a notary public but as a lawyer. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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