BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Sep 28, 1970
Full text
September 28, 1970 Sister M. Lioba Tiamson, O.S.B. St. Scholastica's College P. O. Box 3153 Manila M a d a m : This refers to your letter dated September 11, 1970 requesting information as to whether or not there is a need for your Sister Mary Raynald, O.S.B., a Registered Medical Record Librarian, who is employed at the Makati Medical Center as a Medical Record Librarian, to secure a professional tax. cdta In reply, I have the honor to inform you that Medical Record Librarian is not among the professions or occupations subject to the occupation tax under Section 182(B) of the Tax Code, as amended by Republic Act No. 6110. Consequently, Sister Mary Raynald is not required to pay the occupation tax. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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