BIR Ruling

June 25, 1970 Action Line c/o The Manila Times P. O. Box 775 Manila S i r : This refers to the letter of Miss Leoniza A. Pacia of the Provincial Auditor's Office, Calapan, Oriental Mindoro, dated April 17, 1970 requesting information whether or not as a Certified Public Accountant employed in the said Office as a Audit Clerk and not engaged in private practice, she is subject to the professional tax; and whether or not a midwife employed as a Nursing Aid in a government hospital is subject to the professional tax. In reply thereto, I have the honor to inform you that under the foregoing circumstances, Miss Pacia is subject to the occupation tax imposed in Section 182(B)(1)(a) of the Tax Code, as amended by Republic Act No. 6110, it appearing that she is performing the duties and functions directly related to her profession as a certified public accountant. The fact that she does not engaged in the private practice of her profession in the exercise of her duties and functions as an audit clerk is considered a practice of her profession, although such practice is limited to her employment. cdta A midwife employed as a nursing aide in a government hospital is subject to the occupation tax imposed in Section 182(B)(2)(a) of the same Tax Code, as amended. For purposes of obtaining a refund of the amount which may have been erroneously paid, a written claim for such refund should be filed with this Office, (Attention of the Appellate Division) stating the amount claimed, the date and number of the official receipt covering payment thereof and the reason or ground on which such claim is based. Said claim must be filed with this Office within two years from the date the amount claimed was paid, otherwise, such claim shall be barred on account of prescription. (See Sections 306 and 309 of the Tax Code) cd Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue