BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Dec 23, 1970
Full text
December 23, 1970 Miss Primitiva P. Moneva c/o Ospital Ng Maynila Harrison Boulevard Manila Madame : This refers to your letter dated October 13, 1970 requesting exemption from the occupation tax as a midwife employed by the Ospital Ng Maynila as nursing attendant. In reply, I have the honor to inform you that if as represented your duties are (a) housekeeping activities, (b) simple routine nursing activities, (c) messengerial and clerical, and (d) records and reports, they being not in line with the duties of a midwife and that you are not also a registered nurse, then you are exempt from the occupation tax prescribed by Section 182(B) of the Tax Code, as amended by Republic Act No. 6110. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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