BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jan 30, 1973
Full text
January 30, 1973 Mrs. Leandra N. Casile 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 employed as scientist in the Industrial Research Center wherein you do not apply 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. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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