BIR Ruling

July 5, 1973 Mr. E. del Rosario U. P. Los Baos, Laguna S i r : This refers to your telegram dated January 25, 1973, addressed to the Department of Public Information which was referred to this Office for appropriate action, relative to your request for clarification as to whether or not chemistry teachers are subject to the payment of the occupation tax imposed for chemist under Section 182(B) of the Tax Code. In reply, I have the honor to inform you that teaching is not a taxable profession or occupation under Section 182(B) of the Tax Code. However, if you are a chemist or a chemical engineer by profession and teaches chemistry subjects, then you are subject to the occupation tax since you are applying or using your professional knowledge in your teaching work. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN 1601-593-3