BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jul 2, 1970
Full text
July 2, 1970 Mr. Ronaldo A. Almero National Power Corporation Bonifacio Drive, Port Area Manila S i r : This refers to your letter dated January 20, 1970 requesting information as to whether or not geologists, master electricians and Bay-River-Lake Motor Engineers are subject to the occupation tax. In reply, I have the honor to inform you that geologists and master electricians are not among those professions or occupations subject to the occupation tax imposed in Section 182(B) of the Tax Code, as amended by Republic Act No. 6110. However, bay-river-lake motor engineers are subject to the occupation tax imposed for marine engineers or marine second engineers depending upon the license issued to them by the Bureau of Customs or the Philippine Coast Guard. cdti Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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