BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Dec 21, 1970
Full text
December 21, 1970 Mr. Francisco D. Marcos Administrative Assistant I Eastern Pangasinan Agricultural College Sta. Maria, Pangasinan S i r : This has reference to your letter dated September 22, 1970 addressed to our Revenue District Office of Revenue District No. 14, Urdaneta, Pangasinan, a carbon copy of which is furnished this Office requesting, in effect, that as a lawyer employed as Administrative Assistant I of your school, you should be exempt from the payment of the occupation tax. In reply thereto, I have the honor to inform you that it appearing that you do apply or use your professional knowledge in the performance of your duties as an administrative assistant, you are not subject to the occupation tax prescribed by Section 182(B) of the Tax Code, as amended by Republic Act No. 6110. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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