BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 8, 1968
Full text
March 8, 1968 Mr. Teburcio Espenido President, Supervisor Union 11SMI Iligan City S i r : This refers to your telegram dated February 26, 1968 stated as follows: "ARE ENGINEERS WHO PASSED BOARD EXAMS BUT NOT PRACTICING PROFESSIONS REQUIRED TO PAY PROFESSIONAL LICENSE FEES QUERY PLEASE ADVISE REGARDS" In reply, I have the honor to inform you that engineers who passed the board examinations but who are not practicing their professions are not liable for the payment of the professional tax imposed in Section 182(B) of the Tax Code. It is the essence of the professional tax to tax the professional act and not the mere fact of being a professional. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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