BIR Ruling

March 21, 1972 Action Line c/o The Manila Times P. O. Box 775 Manila S i r : This refers to the letter dated January 24, 1972 of Arturo Camia of 2251 Dimasalang, Manila requesting information as to whether or not he is liable to the payment of the occupation tax, he being a chemical engineer by profession and who is employed as a sales supervisor in a private firm; and as to whether or not his mother who is a practicing physician but will soon retire sometime in 1974 is likewise subject to the payment of the occupation tax pursuant to Section 182(B) of the Tax Code. In reply, I have the honor to inform you that the writer to your column, is exempt from the payment of the aforementioned tax, if he does not use or apply the knowledge of his profession in his employment as sales supervisor. As regards to the second query, his mother as represented in subject to the payment of the occupation tax imposed under Section 182(B) of the Tax Code, for the practice of her profession. She will, however, be exempt from the payment of said tax after her retirement from active practice of her profession in 1974. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue