BIR Ruling

June 29, 1970 Mr. Romulo F. Rillera 8-B P. Ladia Street Project 4, Quezon City S i r : This refers to your letter dated February 4, 1970 stating, among others, that on January 20, 1970 you paid your professional tax as registered Assistant Electrical Engineer in Manila and Quezon City for the second semester of 1969 and first semester of 1970, respectively, in the amount of P37.50 for each semester or a total of P75.00; and that you later on discovered that as a registered Assistant Electrical Engineer, you should have paid only P25.00 per semester instead of P37.50. You now request that the P25.00 excess payments you made be applied for the payment of your professional tax for the second semester of 1970. In reply, I have the honor to inform you that as a registered Assistant Electrical Engineer, you are subject only to the P50.00 annual professional tax imposed in Section 182(B)(2) of the Tax Code, as amended by Republic Act No. 6110. The overpaid tax may be claimed as a tax credit, provided that a written claim is filed with this Office within two (2) years from the date of payment of the tax in accordance with Section 309 of the Tax Code. casia Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue