BIR Ruling

April 1, 1970 The Regional Director Revenue Region No. 15 Iloilo City S i r : This refers to the letter of Mr. Amador L. Gonzales, Revenue District Officer of Revenue District No. 70 dated February 9, 1970 requesting opinion on the case of Sor Lucia Vito, a Doctor of Medicine who claims exemption from the payment of professional tax. cdt It is represented that Sor Lucia Vito is a doctor of medicine and a member of the Mensa Domini Missionary sisters; that as a member of the missionary order, she does mainly missionary work, although sometimes gives medical attention to poor parishioners without any fee; and that she claims she is not in active practice of her profession nor is she employed in the service of the government or is devoting her entire professional service to any religious, educational, or charitable institution, or hospital, sanitarium, or to any similar establishment not conducted for private gain. In reply, please be informed that under the foregoing circumstances, Sor Lucia Vito is not subject to the occupation tax imposed in Section 182(B) of the Tax Code, as amended by Republic Act No. 6110. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue