BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 13, 1973
Full text
March 13, 1973 Mrs. Pacita M. Aquino 7600 Granada Street Marcelo Green Hill Village Paraaque, Rizal M a d a m : This refers to your letter dated February 5, 1973 requesting information as to whether or not as a lawyer employed in the Department of Social Welfare as Social Worker you are required to pay the occupation tax imposed under Section 182(B) of the Tax Code. In reply, I have the honor to inform you that it appearing that you do not apply or use your professional knowledge in the performance of your duties as a social worker you are not subject to the occupation tax imposed for lawyers under the aforementioned section of the Tax Code. aisa dc Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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