BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 23, 1973
Full text
March 23, 1973 Mr. Walbur R. Salcedo Development Bank of the Philippines Butuan City L-104 S i r : In reply to your letter dated January 31, 1973, I have the honor to inform you that if, as represented, your position as Securities Fieldman in the Development Bank of the Philippines does not require that the appointee thereto be a Certified Public Accountant and that you do not apply your knowledge as a certified public accountant in the performance of the duties of your position, you are not subject to the occupation tax imposed by Section 182(B) of the Tax Code on Certified Public Accountants. cdt Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.