BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Apr 1, 1970
Full text
April 1, 1970 Mr. Hipolito C. Talavera Pambansang Lupon Sa Pagpapaunlad ng Agham (National Science Development Board) 95 E. Rodriguez Sr. Lungsod Quezon S i r : This refers to your letter dated January 26, 1970 requesting a definite ruling or opinion as to whether or not you are subject to the professional or privilege tax under Republic Act No. 6110. You state that you are a lawyer by profession; presently employed as secretary of the National Science Development Board (NSDB); that your duties as such secretary do not call for the use of your knowledge of law; that the legal functions of the Board is being handled by the legal division which acts as the overall legal authority of the NSDB and its agencies. In reply, I have the honor to inform you that under the foregoing circumstances, it appears that you do not use your professional knowledge in your employment as secretary to the National Science Development Board. Consequently, you are not subject to the occupation tax imposed by Section 182(B) of the National Internal Revenue Code, as amended by Republic Act No. 6110. aisa dc Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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