BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Feb 18, 1972
Full text
February 18, 1972 Mr. Pedro Fermilleza City of Tacloban J-138 S i r : In reply to your letter dated January 8, 1972, I have the honor to inform you that you are exempt from the payment of the occupation tax imposed under Section 182(B) of the Tax Code, as amended, since you are not in the active practice of your profession nor are you gainfully employed wherein you use the knowledge of your profession. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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