BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Apr 20, 1970
Full text
April 20, 1970 The Commission on Elections Manila Attention: The Law Department Gentlemen : This refers to the various telegrams of Election Registrars Colins of Valencia, Negros Oriental; Tejada of Tangalan, Aklan; Cuvin of Catanauan, Quezon, and Refuerzo of Dulag, Leyte requesting information as to whether or not lawyers employed as election registrars are subject to the occupation tax imposed in Section 182(B) of the Tax Code, as amended by Republic Act No. 6110. In reply, I have the honor to inform you that lawyers who are employed as election registrars in the Commission on Elections are subject to the occupation tax prescribed for lawyers. This is for the reason that election registrars use or apply their knowledge of law in the exercise of their duties as such election registrars. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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