BIR Ruling

September 14, 1970 Mr. Zosimo D. Plaza Provincial Engineer's Office Tagum, Davao del Norte S i r : This refers to your letter dated July 20, 1970 requesting information as to whether or not as surveyor at the Provincial Engineer's Office you are subject to the payment of the professional tax imposed in Section 182(B) of the Tax Code, as amended, it appearing that you passed the Board examinations for Private Land Surveyors in June, 1958, but failed to register under the New Geodetic Engineering Law. In reply, I have the honor to inform you that land surveyors are subject to the annual occupation tax of P50.00, pursuant to Section 182(B)(2)(a) of the Tax Code, as amended by Republic Act No. 6110. Consequently, since you are employed as a surveyor, you are subject to the payment of the said tax. The fact that you failed to register within the two-year period provided under Republic Act No. 4374 (New Geodetic Engineering Law) will not relieve you from payment of the tax. Under the said law, registration is necessary only in order that a land surveyor may be issued a Certificate of Registration as a geodetic engineer without the necessity of undergoing the examination prescribed therein. (Section 20, Republic Act No. 4374) aisadc Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue