BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jan 31, 1973
Full text
January 31, 1973 Mrs. Milagros D. Gopez Food and Nutrition Research Center National Institute of Science & Technology Manila M a d a m : In reply to your letter of even date, I have the honor to inform you that a Pharmacist who is employed as Scientist I in the National Institute of Science & Technology wherein you do not apply or use your professional knowledge in your work, you are not subject to the occupation tax imposed for Pharmacists under Section 182(B) of the Tax Code. cdi Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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