BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Sep 16, 1968
Full text
September 16, 1968 Dr. Engracia A. dela Cruz 325-C Taylo Street Pasay City M a d a m : This refers to your letter dated September 13, 1968 requesting information as to whether or not as an employed resident physician and at the same time a clinical instructor at the Leyba Hospital you are required to pay the professional tax prescribed in Section 182(B) of the Tax Code. In reply, I have the honor to inform you that, if as represented, you are full time employee and instructor of the Leyba Hospital, you are not required to pay the professional tax pursuant to Republic Act No. 4574 amending Section 182(B) of the National Internal Revenue Code, as implemented by Revenue Memorandum Circular No. 28-66. It is understood, however, that you devote your professional services exclusively thereto, that is, you do not practice your profession during or after office hours to personal clienteles. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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