BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jul 24, 1970
Full text
July 24, 1970 Mrs. Erlinda Sampoleo, et al Children's Medical Center 11 Banawe Street, Quezon City M a d a m : This refers to your letter dated July 16, 1970 requesting information as to whether or not you and your companions who are midwives working as Nursing Aides at the Children's Medical Center are the subject to the occupation tax. In reply, I have the honor to inform you that it being represented that as such midwives your work consists of sponging patients, taking temperatures, assisting doctors, helping nurses in the giving of treatments and running errands for the hospital staff, it is the opinion of this Office that you are applying or using your professional knowledge in your employment. Such being the case, you are subject to the occupation tax imposed in Section 182(B) of the Tax Code, as amended by Republic Act No. 6110. cdti Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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