BIR Ruling

October 9, 1972 Atty. Roberto M. Melon Election Register Catbalogan, Samar S i r : In reply to your letter dated August 18, 1972, I have the honor to inform you that, as held by our Revenue Director at Tacloban City in his letter to you of July 18, 1972, as a lawyer-election register, you are subject to the occupation tax prescribed in Section 182(B) of the Tax Code, as amended by Republic Act No. 6110. cdtech Contrary to the allegation contained in your letter of June 22, 1972, election registrars use or apply the knowledge of law in the discharge of their duties as such election registrars. This is clearly proven by the fact that under the Election Code of 1971, only lawyers may qualify for appointment as election registrars, except when there are no lawyers available. The fact that non-lawyers may be appointed as election registrars will not exempt lawyer-election registrars from the occupation tax. This is so because said lawyer-election registrars, in the discharge of their duties, are considered exercising their profession as lawyers. Such being the case, they become subject to the occupation tax. aisadc Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue