BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Oct 22, 1970
Full text
October 22, 1970 3rd Indorsement Returned to the Director, Revenue Region No. 13 Cebu City, the memorandum of Revenue Examiner Napoleon N. Echacez dated March 25, 1970, with the information that a lawyer appointed as revenue examiner in this Bureau is subject to the occupation tax on lawyers prescribed by Section 182(B) of the Tax Code, as amended, for the reason that, the knowledge of law is applied in the evaluation of the facts and of the law appertaining to the task of revenue examiner. Be guided accordingly. CONRADO P. DIAZ Acting Commissioner of Internal Revenue
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