BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 13, 1973
Full text
March 13, 1973 Mr. Angel A. Abdon 34 Galaxy St., Bel Air IV-D-708 Makati, Rizal S i r : This refers to your letter dated February 5, 1973 requesting information as to whether or not as a retired government auditor who is a lawyer by profession but is not in the active practice of his profession, you are still required to pay the occupation tax imposed under Section 182(B) of the Tax Code. In reply, I have the honor to inform you that you are exempt from the payment of the said tax for the reason that you are not in the active practice of your profession nor are you gainfully employed wherein you use or apply the knowledge of your profession. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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