BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jan 31, 1973
Full text
January 31, 1973 Miss Filipina S. dela Fuente Industrial 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 as a Pharmacist who is employed as Scientist I in the National Institute of Science & Technology where 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. aisa dc Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.