BIR Ruling

February 12, 1970 Miss Alicia L. Agno Office of the Treasury Field Cashier Bureau of Treasury Lucena City M a d a m : This refers to your letter dated January 29, 1970 stating as follows: "I am a Certified Public Accountant employed in the Bureau of Treasury as Treasury Field Cashier in Quezon Province. In this connection I would like to ask you whether I am required to pay, although I am not practicing my profession." cdti In reply thereto, I have the honor to inform you that under the foregoing circumstances you are subject to the occupation tax imposed in Section 182(B) of the Tax Code, as amended by Republic Act No. 6110, it appearing that you are performing the duties and functions directly related to your profession as a certified public accountant. It should be noted that the previous provision of Section 182(C) (7) of the Tax Code which exempted the persons employed in any branch of the service of the Government of the Philippines whose entire professional services are devoted exclusively thereto or are applied under its direction, from the professional tax has been deleted by Republic Act No. 6110. Such deletion is a clear indication of legislative intent to reach by taxation professionals in the employ of the Government. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue