BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Aug 15, 1972
Full text
August 15, 1972 Mrs. Mariquita Amon 928 Cataluna Street Sampaloc, Manila M a d a m : This refers to your letter dated July 14, 1972 requesting for the issuance of a license in connection with your preaching the "Fourteen Stations of the Cross". In reply, I have the honor to inform you that preaching as a profession is not subject to the payment of the occupation tax prescribed in Section 182(B) of the Tax Code, as amended because it is not among those listed in the aforementioned section of the Tax Code. cdti Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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