BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jan 31, 1972
Full text
January 31, 1972 Mr. Melchor C. Liggayu P. O. Box 332 Manila S i r : In reply to your letter of even date requesting information as to whether or not a geologists is subject to the occupation tax, I have the honor to inform you that a geologist is not among the taxable professions or occupations under Section 182(B) of the Tax Code, hence a geologist is exempt from the occupation tax therein prescribed. cdta Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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