BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 2, 1973
Full text
March 2, 1973 Mrs. Myrna Gojar Peoples Broadcasting Network Vinzon's Avenue Daet, Camarines Norte M a d a m : This refers to your letter dated February 13, 1973 seeking clarification as to whether or not radio announcers are subject to the P50.00 occupation tax as provided in Section 183(B) of the Tax Code, as amended. In reply, I have the honor to inform you that radio announcer is not one of the occupations enumerated under Section 182(b) of the Tax Code, as subject to the occupation tax. Such being the case, a radio announcer is exempt from the payment of the occupation tax. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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