BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Apr 16, 1970
Full text
April 16, 1970 The Revenue Collection Agent Bureau of Internal Revenue Marawi City S i r : This refers to your telegram dated January 20, 1970 requesting information as to whether or not CFI Judges and Fiscals who are not teaching are subject to the professional tax. In reply, please be informed that CFI Judges who are applying their knowledge of law only in the exercise of their duties as such judges are exempt from the occupation tax. However, judges who are teaching law subjects are liable for the payment of the occupation tax prescribed for lawyers. (BIR Ruling No. 70-014, dated April 13, 1970) In the case of Fiscals, they are subject to the occupation tax imposed in Section 182(B) of the Tax Code, as amended by Republic Act No. 6110, whether or not they are teaching law subjects. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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