BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jul 6, 1970
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July 6, 1970 Mr. Joaquin Cadalin Supervisor, H. E. Dept. Atlas Construction, Mining and Development Corporation Lutopan, Toledo City S i r : This refers to your letter to the Board of Examiners for Mechanical Engineers of the Civil Service Commission dated April 9, 1970, inquiring whether certified plant mechanics are subject to the professional tax. cdti In reply, I have the honor to inform you that certified plant mechanics are subject to the professional tax of P75.00 pursuant to Section 182(B)(1)(b) of the Tax Code, as amended by Republic Act No. 6110. However if they are also professional mechanical engineers and have already paid the corresponding fixed tax for mechanical engineers, they need not pay the fixed tax as plant mechanics. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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