BIR Ruling

February 11, 1970 Capt. Gerardo V. Gaor, PA Department of Mathematics Philippine Military Academy Fort Del Pilar, Baguio City S i r : This has reference to your letter dated January 20, 1970 stating among others, that you are a reserved officer called to active duty in 1960 and served in various capacities in the Armed Forces of the Philippines; that you are a professional electrical engineer but have never practiced said profession as an added source of living; and that at present you are assigned as an instructor of mathematics in the Philippine Military Academy. cd Under the foregoing circumstances, you want to be clarified whether you are required to pay the professional tax under the Omnibus Tax Law (Rep. Act No. 6110). In reply, I have the honor to inform you that it is the opinion of this Office that teaching mathematics is not considered an exercise or use of the professional knowledge of an electrical engineer. Hence, you are not required to pay the occupation tax under Section 182 (B) of the Tax Code, as amended by Rep. Act No. 6110. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue