BIR Ruling

February 27, 1970 Mr. Enrique E. Umandap Mindanao Development Authority 3rd Floor, Aldevinco Bldg. Claro M. Recto Avenue Davao City S i r : This refers to your letter dated January 20, 1970 stating the following: "In connection with the payment of the professional tax under the Omnibus Tax Law, wherein I paid the amount of seventy five (P75.00) pesos, under Official Receipt No. 2065017, dated Jan. 20, 1970, under protest, here in Davao City, I would like to request your kindness to please inform me whether I should pay or not due to the following circumstances: 1. I am a graduate a Civil Engineering, but did not take the Board Examination for Civil Engineers, or in short I am not a Professional Engineer. 2. I am employed in the government, under the Mindanao Development Authority, with the designation as waterworks engineer, in line with my educational training." In reply thereto, I have the honor to inform you that under the foregoing circumstances, you are not subject to pay the professional tax imposed in Section 182(B)(1)(a) of the Tax Code, as amended by Republic Act No. 6110. Only professionals who passed the board or bar examination, who in the performance of their duties and functions, use or exercise the knowledge of their professions are subject to the occupation tax. cdta Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue