BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Dec 2, 1970
Full text
December 2, 1970 The Revenue District Officer Revenue District No. 78 Gingoog city Thru the Regional Director Revenue Region No. 17 Cagayan de Oro City S i r : This refers to your letter dated April 7, 1970, which is in compliance with the Instructions contained in Revenue Memorandum Order No. 7-70 dated January 30, 1970. In reply thereto, please be informed that since you are a lawyer, you are subject to the occupation tax imposed by Section 182(B) of the Tax Code, as amended, because you use or exercise the knowledge of your profession in your work as a Revenue District Officer. Similarly, the fieldmen of your Revenue District who are lawyers or certified public accountants are subject to occupation tax. cdt Very truly yours, CONRADO P. DIAZ Acting Commissioner of Internal Revenue
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.