BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jan 25, 1972
Full text
January 25, 1972 Atty. A. Valbuena Jolo, Sulu S i r : In reply to your telegram dated January 17, 1972 requesting information as to whether or not Judges and fiscals are also required to pay the P75.00 occupation tax, I have the honor to inform you that fiscals are subject to the aforesaid tax. However, judges who are applying their knowledge of law only in the exercise of their duties as such judges are exempt from the occupation tax, except those who are teaching law subjects and those actually engaged in the private practice of their profession. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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