BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Apr 14, 1970
Full text
April 14, 1970 The Revenue Director Revenue Region No. 19 Cotabato City S i r : In reply to your telegram dated January 20, 1970 requesting information as to whether or not Judges are subject to the professional tax, please be informed that Judges of the Court of First Instance and other courts of special or limited jurisdiction who are applying their knowledge of law only in the exercise of their duties as such judges are exempt from the occupation tax. However, judges who are teaching law subjects are liable for the payment of the occupation tax prescribed for lawyers. (BIR Ruling No. 70-014, dated April 13, 1970). Municipal and City Court Judges are also exempt from the occupation tax, except those teaching law subjects and those actually engaged in the private practice of their profession. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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