BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Apr 16, 1970
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April 16, 1970 Judge Petronil E. Felicio P. Burgos, Southern Leyte S i r : This refers to your letter dated March 18, 1970 requesting information as to whether or not as a Municipal Judge who neither appears as counsel in other courts nor teaches law subjects in college, you are subject to the professional tax. In reply, I have the honor to inform you that Municipal Judges are exempt from the occupation tax, except those teaching law subjects and those actually engaged in the private practice of their profession. (BIR Ruling No. 70-014) dated April 13, 1970). cdta Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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