BIR Ruling

January 10, 1973 Dra. Carmelita P. Jimenez 2258 Guijo Street United Paraaque Subdivision Paraaque, Rizal M a d a m : This refers to your letter of even date requesting information as to whether or not as a dentist who is working as a sales supervisor, you are subject to the occupation tax. In reply, I have the honor to inform you that it appearing that you are employed as a sales supervisor with Warner Chilcott Laboratories (Phil.), Inc., a pharmaceutical firm, and it appearing upon certification of said firm that you are in no way using your knowledge as a dentist in your work, you are not subject to the occupation tax imposed for dentists under Section 182(B) of the Tax Code, as amended by Presidential Decree No. 69. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue