BIR Ruling

April 13, 1970 Mr. Jose Principe General Auditing Office Quezon City S i r : This refers to your letter dated March 4, 1970 requesting information as to whether or not you are subject to the professional tax under the following circumstances: "I am employed as a Chief Supervising Auditor in the General Auditing Office. I am a member of the Bar, but I have not sought permission from the Chief of Office (Auditor General) nor from the Civil Service Commissioner even for a limited practice of the profession of law. Neither am I engaged in a de facto (colorum) practice of the profession. As Chief Supervising Auditor (National Government Auditing Department "B") my duties are devoted totally in the audit of government disbursements." In reply thereto, I have the honor to inform you that, if in connection with your employment as Chief Supervising Auditor, you use or exercise the knowledge of your profession, and that one of the qualification for your appointment as Chief Supervising Auditor is that you are a member of the Bar, you are subject to the professional tax imposed in Section 182 (B)(1)(a) of the Tax Code, as amended by Republic Act No. 6110. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue