BIR Ruling

February 17, 1970 Engr. Jose A. Garrido Assistant City Engineer Tacloban City S i r : In reply to your letter dated January 20, 1970, I have the honor to inform you that the question of whether or not you may be allowed to practice your profession after office hours upon payment of the professional tax is not within the jurisdiction of this office to pass upon. It may be stated, however, that the privilege tax receipts do not give any authority to exercise any profession. (People vs. Cinco (1922) R.G. No. 17974; People vs. Abenis (1922) R.G. No. 17875, both not published). Moreover, the issuance of a privilege tax receipt is a mere form of imposing a tax. It implies nothing except that the license shall be subject to no penalties under national law, if he pays it. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue