BIR Ruling

June 6, 1973 2nd Indorsement Respectfully returned to the Commissioner, Land Registration Commission, Quezon City, the within papers bearing on the Letter of the Register of Deeds of Camarines Sur inquiring whether judges of Philippine Courts are exempt from the payment of professional or occupation tax under the provisions of the National Internal Revenue Code, with the following information. cdta Justices and Judges are now subject to the occupation tax prescribed in Section 182(B) of the Tax Code. (BIR Ruling No. 73-004, dated February 9, 1973). The provisions of Section 182(B) of the Tax Code, as amended by Republic Act No. 4574 which states "any professional employed and performing duties in such professional capacity but without the permission to practice their profession during or after office hours to private or personal clienteles" has been deleted by Republic Act No. 6110, otherwise known as the Omnibus Tax Law, which took effect on September 1, 1969. Having been deleted by a subsequent law, it has lost its efficacy and, therefore, it cannot be invoked. The fact that Municipal Judges are not allowed to engage in the active practice of their profession does not relieve them from liability because the fact of being Municipal Judges where they use the knowledge of their profession already constitute practice of said profession (BIR Unnumbered Ruling dated February 2, 1973). (SGD.) MISAEL P. VERA Commissioner of Internal Revenue