BIR Ruling

August 3, 1970 Mr. Benjamin V. Mendoza Sr. Budget Analyst II Budget Commission Manila S i r : This refers to your letter dated July 20, 1970 requesting information as to whether or not you are subject to the occupation tax, it being represented that you are a holder of the degree of Bachelor of Laws and a member of the Bar; a budget examiner and technical assistant civil service eligible, which eligibilities led to your appointment as a budget analyst. It is further represented that the most important duties of a budget analyst are the following: 1) Instruct, advise and assist agencies in the preparation of budgets and the control of obligations and expenditures within the approved budgets; 2) Analyze and recommend action by the Commissioner of the budget on budget requests, allotment requests, and operating reports coming from the agencies; 3) Prepare reports on special budgeting problems for the Commissioner; 4) Promote programs for budgetary management improvement. In reply, I have the honor to inform you that under the foregoing facts and circumstances, you are not liable to the professional tax imposed under Section 182(B) of the Tax Code, as amended by Republic Act No. 6110 inasmuch as you do not use or apply your professional knowledge as a lawyer in the discharge of your functions as senior budget analyst II. aisadc Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue