BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Sep 22, 1971
Full text
September 22, 1971 Mr. Quintin Flores Central Mindanao University Musuan, Bukidnon S i r : This refers to your letter dated August 23, 1971 requesting information as to whether or not you are subject to the occupation tax, it being represented that you are a professional electric engineer with a Master of Arts in Statistics, which educational qualifications led to your appointment as teacher in Statistics and Physics I.' In reply, I have the honor to inform you that as represented you are liable to the occupation tax of P75.00 imposed under Section 182(B) of the Tax Code, as amended inasmuch as you use or apply your professional knowledge as an electric engineer in the discharge of your functions as a teacher in physics. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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