BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jan 24, 1973
Full text
January 24, 1973 Mr. Nestor Villaluz Chief Engineer, M/S Sweet Grace Sweet Lines, Inc. Arellano Blvd. Cor. Manalili Ext. Cebu City S i r : In reply to your letter dated January 8, 1973, I have the honor to inform you that motor engineers are not among those listed under Section 182(B) of the Tax Code, as amended, and therefore, they are not subject to the occupation tax. (BIR Ruling Nos. 74, s. 1959; 15 and 66, s. 1962). Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.