BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Aug 11, 1970
Full text
August 11, 1970 Messrs. Laureano Alano, Juan Marfil and Orlando Carag c/o Senate Finance Technical Staff Philippine Senate Manila Gentlemen : This refers to your letter dated July 20, 1970 requesting exemption from the payment of the occupation tax. In reply, I have the honor to inform you that it appearing that as lawyers and a Certified Public Accountant employed as Budget Officers in the Senate Finance Technical Staff where you are not performing duties in relation to your respective professions, it is the opinion of this Office that you are not subject to the occupation tax imposed in Section 182(B) of the Tax Code, as amended by Republic Act No. 6110. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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