BIR Ruling

October 28, 1971 Action Line c/o The Manila Times P. O. Box 775 Manila S i r : This refers to the letter dated September 14, 1971, of Mr. William Templonuevo of 860 Dos Castillas, Sampaloc, Manila, requesting clarification as to whether or not he is subject to the occupation tax, he being an Assistant Electrical Engineer by profession and is presently employed in the Weather Bureau, but that his duties in said Bureau are without any relation or connection at all to his profession. aisa dc In reply, I have the honor to inform you that, as represented, he is not subject to the occupation tax under Section 182(B) of the Tax Code, as amended, because he does not apply the knowledge of his profession in his present employment. cdt Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue