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BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Sep 23, 1970

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September 23, 1970 Mr. Jose Principe General Auditing Office Quezon City S i r : In reply to your letter dated May 25, 1970, I have the honor to inform you that as Chief Supervising Auditor in the General Auditing Office, you are not subject to the occupation tax imposed on lawyers by Section 182(B) of the Tax Code, as amended, it appearing that the position does not call for the exercise or use of your professional knowledge nor is it required as a condition precedent in the appointment to fill up said position. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue

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