BIR Ruling

August 10, 1967 Mr. F. J. Bilane Manager-Personnel Relation Caltex (Philippines) Inc. Manila S i r : This refers to your request for information as to whether B.I.R. Ruling No. 66-015, dated May 11, 1966, exempting from occupational taxes all professional-employees employed by the government or private sector who devote their services exclusively to their employment and are not permitted by their employer to engage in private practice either during or after office hours or, if permitted, do not engage in such practice, applies to attorneys, notaries public, certified accountants, engineers, doctors of medicine, registered nurses, chemists, masters, chief mates, chief engineers, second engineers and radio operators. In reply, I have the honor to inform you that the aforesaid B.I.R. Ruling, interpreting a proviso on Republic Act No. 4574, amending Section 182(B) of the Tax Code, applies to the above-mentioned professionals except notaries public who are governed by the Notarial Law. Radio operators are not included among the professionals enumerated in the law, hence they are not subject to the occupation tax. LLphil Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue