BIR Ruling

July 21, 1970 Mr. Gerry Espina Action Line c/o The Manila Times P. O. Box 775, Manila S i r : This refers to your letter dated May 9, 1970 enclosing therewith the letter dated April 29, 1970 of one Dominador LL. San Luis requesting clarification as to whether he should pay the professional tax. He said that he is a lawyer by profession presently employed as administrative officer in a government agency and that he is a commissioned Notary Public more in an ex-officio capacity for the office he is employed. In reply thereto, I have the honor to inform you that if the position of administrative officer of the government agency in which Mr. San Luis is employed requires that the incumbent thereof should be a lawyer or the functions of the position require knowledge of law, then he is subject to the annual occupation tax of P75.00 imposed by Section 182(B) of the Tax Code, as amended by Republic Act No. 6110. (BIR Ruling No. 70-17, April 17, 1970). But even assuming that he does not use the knowledge of law in his work as administrative officer, he is nevertheless subject to the occupation tax imposed on lawyers, since he is commissioned as notary public, and therefore, uses his knowledge of law. As requested, there is returned herewith the basic communication. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue