BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jan 12, 1973
Full text
January 12, 1973 The Secretary of Foreign Affairs Manila Attention: Mr . Leonides T . Caday S i r : In reply to your letter dated January 11, 1973, I have the honor to inform you that Filipino Professionals/who are practicing their professions abroad are not subject to the occupation tax prescribed by Section 182(B) of the Tax Code for the Government of the Republic of the Philippines cannot exercise its taxing powers over business and practice of professions beyond its territorial jurisdiction. cdta Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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