BIR Ruling

December 26, 1972 Atty. Eliseo A. Castillano Deputy Clerk of Court Court of First Instance Branch II, Borongan Eastern Samar S i r : This refers to your letter dated November 9, 1972 requesting exemption from the payment of the professional tax. You stated that you are a lawyer appointed to the position of Deputy Clerk of Court of the Court of First Instance stationed at Samar; that you paid the professional tax under protest because you are not practising your profession; that the position of deputy clerk of court of the Court of First Instance does not require the application of the law profession; and that non-lawyers had been appointed to the said position. cdta In reply, I have the honor to quote hereunder pertinent provisions of Section 46 of Republic Act No. 296, as amended, otherwise known as the judiciary Act of 1948, thus: "The clerks of court, assistant clerks of court and branch clerks of court of Courts of First Instance shall be appointed by the President of the Philippines with the consent of the Commission on Appointments. No person shall be appointed to any of these positions unless he is duly authorized to practice law in the Philippines: Provided , however , That this requirement shall not affect persons who, at the date of the approval of this Act, are holding any of the positions of clerk of court, assistant clerk of court, branch clerk of court or deputy clerk of court actually performing the work of a clerk of court assigned as such to a branch of the court of First Instance, and who shall continue in office and be considered as clerks of court, assistant clerks of court, and branch clerks of court, respectively, in their corresponding courts or branches thereof without the need of new appointments; Provided , further , That said requirement shall not affect those who have previously qualified in the Civil Service examination for any of said position." It is clear from the foregoing provision of law that the qualification presently required to be appointed as Deputy Clerk of court is that the appointee must be a lawyer. This clearly proves that the law recognizes the fact that the position of a deputy clerk of court requires the application of the knowledge of the law profession; otherwise, there would have been no need for such qualification. Such being the case, since you are a lawyer appointed to the position of a deputy clerk of court, where you apply the knowledge of your profession, you are subject to the occupation tax imposed by Section 182 (B) of the Tax Code, as amended. cdtech Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue