BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Aug 3, 1970
Full text
August 3, 1970 Mr. Lazaro L. Caylo Regional Collection Supervisor Revenue Region No. 20 Zamboanga City S i r : This refers to your letter dated May 29, 1970 requesting that you be exempted from the payment of the occupation tax imposed in Section 182(B) of the Tax Code, as amended by Republic Act No. 6110, otherwise known as the Omnibus Revenue Law. In reply, I have the honor to inform you that inasmuch as in the discharge of your duties as Regional Collection Supervisor, you do not use or apply the knowledge of your law profession, you are not subject to the payment of the occupation tax. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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