BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Aug 31, 1970
Full text
August 31, 1970 Mrs. Petronila R. Balgos Philippine General Hospital Taft Avenue, Manila M a d a m : This refers to your letter dated July 28, 1970 requesting that you be exempted from the payment of the occupation tax on the ground that you are a registered nurse employed as Dormitory II at the Philippine General Hospital Nurses Home; and that although you are a registered nurse, you do not use or apply your professional knowledge in your employment, which fact is attested by the certification issued by the Personnel Officer of the Philippine General Hospital. In reply, I have the honor to inform you that under the foregoing facts and circumstances, you are not subject to the occupation tax imposed in Section 182(B) of the Tax Code as amended. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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