BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jan 28, 1972
Full text
January 28, 1972 Mrs. Daniela Gutierrez San Carlos Planters & Laborers Hospital San Carlos City, Negros Occidental M a d a m : In reply to your letter dated December 4, 1971, I have the honor to inform you that a mere graduate of a School of Nursing is not subject to the payment of the occupation tax because only a registered nurse, one who passed the Board Examination for nurses, is subject to the occupation tax imposed by Section 182(B) of the Tax Code as amended. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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