BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jan 30, 1973
Full text
January 30, 1973 Mrs. Beatriz B. Francisco National Science Development Board National Institute of Science & Technology Manila M a d a m : In reply to your letter of even date, I have the honor to inform you that as a Pharmacist who is employed as Scientist III in the National Science Development Board wherein you do not apply or use your professional knowledge in you work, you are not subject to the occupation tax imposed for Pharmacists under Section 182(B) of the Tax Code. cdt Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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