BIR Ruling

September 23, 1970 Mr. Salvador V. Solis Assistant Clerk of Court Court of First Instance Iloilo City S i r : This refers to your letter dated January 15, 1970, which was referred to this Office by the Department of Justice requesting opinion on the following: 1. Whether or not as a deputy or assistant clerk of court you are exempt from the payment of the professional tax imposed in Section 182(B) of the Tax Code, as amended by Republic Act No. 6110. 2. Whether upon payment of the professional tax you are allowed to practice law outside of office hours. In reply, I have the honor to inform you that as Deputy or Assistant Clerk of Court you are subject to the professional tax imposed in Section 182(B) of the Tax Code, as amended, considering that under the Rules of Court you perform judicial functions and not merely clerical and ministerial duties, as alleged and considering also that being a lawyer is a condition precedent to occupy such a position. While it is true that Section 182(B) of the Tax Code, as amended states that a professional who has paid the corresponding annual privilege tax shall be entitled to practice in all parts of the Philippines, said statement is qualified by the phrases "every professional legally authorized to practice his profession" and "for which he has been duly qualified under the law." It is clear from the very provision of Section 182(B) that payment of the tax is but one of the pre-requisites of the practice of a profession and evidence thereof of payment cannot serve as evidence of qualification required of the profession, nor as evidence of authority of a government employee to engage in private practice of his profession. cdt Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue