BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jul 2, 1970
Full text
July 2, 1970 Mr. Jose R. del Fierro National Bureau of Investigation Nabuka S i r : This refers to your letter dated January 20, 1970 stating that as a lawyer and an accountant by profession, you are paying the occupation taxes for the second semester of 1969 and first semester, 1970 under protest for the reason that as an NBI agent, you utilize your profession as a lawyer, hence you should pay only for one. In reply, I have the honor to inform you that inasmuch as you are employed as an NBI Agent wherein you are using or exercising your professional knowledge as a lawyer in your employment, you are subject to only one occupation tax. You may therefore file a written claim for the refund or tax credit of the occupation tax you paid as accountant within two years from the payment thereof in accordance with Section 309 of the Tax Code. casia Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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