BIR Ruling

August 10, 1970 2nd Indorsement Respectfully returned to the Honorable, the Commissioner of Civil Service, the attached papers bearing on the letter dated June 10, 1970, of Mr. Jose Principe, Chief Supervising Auditor, General Auditing Office, with the following comment. While it is true that Section 182(B) of the Tax Code as amended by Republic Act No. 6110, otherwise known as the Omnibus Tax Law states that a professional who has paid the corresponding annual privilege tax shall be entitled to practice in all parts of the Philippines, said statement is qualified by the phrases "every professional legally authorized to practice his profession" and "for which he has been duly qualified under the law." It is clear from the very provision of Section 182(B) that the payment of the Tax is but one of the prerequisites of the practice of a profession and evidence of payment thereof cannot serve as evidence of qualification required of the profession, nor as evidence of authority of a government employee to engage in private practice of his profession. cdti MISAEL P. VERA Commissioner of Internal Revenue