BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jan 31, 1973
Full text
January 31, 1973 Miss Florecilla C. Borlaza Industrial Research Center National Institute of Science & Technology Manila M a d a m : In reply to your letter dated January 30, 1973, I have the honor to inform you that as a pharmacist who is employed as Scientist I in the National Institute of Science and Technology wherein you do not apply or use your professional knowledge in your work, you are not subject to the occupation tax imposed for Pharmacists under Section 182(B) of the Tax Code. acd Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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