BIR Ruling

September 28, 1970 Dr. Edwardo D. Elona Cuyo General Hospital Cuyo, Palawan S i r : In reply to your letter dated April 3, 1970, I have the honor to inform you that resident physicians of government hospitals whose entire professional services are devoted exclusively thereto are now subject to the annual occupation tax of P75.00 prescribed in Section 182(B) of the Tax Code, as amended by Republic Act No. 6110. (BIR Ruling No. 70-015, April 13, 1970). The provision of Republic Act No. 4574 exempting professional employees who devote their professional services exclusively to their employment, has been deleted by Republic Act No. 6110. The provision in Section 182(C)(7) of the Tax Code, exempting from the said tax professionals in the government service was also deleted by the said amendatory Act. Such being the case, the amount paid by a government physician as occupation tax is not refundable, the said tax having been collected in accordance with law. (See BIR Ruling No. 70-008, March 23, 1970). Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue