BIR Ruling

October 16, 1970 Mr. Lope L. Barel J. A. Clarin Street Tagbilaran City S i r : In reply to your letter dated July 22, 1970, I have the honor to inform you that geodetic engineers are subject to the annual occupation tax of P50.00 imposed on land surveyors by Section 182(B)(2)(a) of the Tax Code, as amended. The said tax shall be payable at the option of the taxpayer, annually, on or before the 20th of January and July, and if is not paid on time, the same shall be increased by 25% pursuant to Section 180 of the Tax Code, as amended by Republic Act No. 6110, The taxpayer shall also be subject to compromise penalty for violation of Section 178 and 180 of the Tax Code, penalized under Section 208 of the same Code. (See BIR Ruling No. 70-032, June 5, 1970). Consequently, since you are already late in the payment of your professional tax, you are liable in addition to the tax, the 25% surcharge and compromise penalty for late payment. cdti Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue