BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jan 31, 1973
Full text
January 31, 1973 Miss Anacleta S. Loyola Food and Nutrition Research Center National Institute of Science & Technology Manila M a d a m : In reply to your letter dated January 25, 1973, I have the honor to inform you that as Chemist employed in the Food and Nutrition Research Center as technician, you apply or use your professional knowledge in your work. Such being the case, you are subject to the P50.00 occupation tax imposed for Chemists under Section 182(B) of the Tax Code. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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