BIR Ruling

May 4, 1973 Judge Eulalio D. Galindo Concepcion, Misamis Occidental S i r : This refers to your letter dated January 24, 1973 to the Honorable, the Secretary of Public Information, Manila, requesting clarification as to whether or not Judges are required to indicate their privilege tax receipt numbers on documents that they prepare or sign. In reply, I have the honor to inform you that the provision in Section 182(B) of the Tax Code which requires any professional subject to the occupation tax therein prescribed to write or print in deeds, receipts, prescriptions, reports, books of accounts, plans, designs, surveys and maps, as the case may be, his privilege tax receipt number, has been deleted by the amendment effected by Presidential Decree No. 69 to Section 182 of the Tax Code. In other words, professionals are no longer required to indicate their number of their privilege tax receipt on documents executed or signed by them. Moreover, even assuming that such requirements still form part of our statute, the same does not apply to professionals employed in the Government, who are subject to occupation tax, like Judges, (BIR Ruling No. 73-004, dated February 9, 1973). cdtech Very truly yours, (SGD.) CONRADO P. DIAZ Acting Commissioner of Internal Revenue