BIR Ruling

April 2, 1970 Mr. Querubin P. Lugtu 36-B Dapitan Street Quezon City S i r : This refers to your letter dated January 27, 1970 requesting information as to whether or not you and your wife are subject to professional tax under the following circumstances. "I am a Junior Mechanical Engineer and presently employed with the Group Developers and Financiers, Inc. I am with the Personnel Department and I was not hired as an engineer nor am I working as an engineer. In short, I am not in the practice of my profession. "My wife is a Chemical Engineer and she is connected with the Philippine Atomic Research Center as Technologist I, exercising chemical engineering work. However, her work does not call for her to make certification as a Chemical Engineer. She is also a government employee." In reply thereto, I have the honor to inform you that is appearing that you do not exercise the function of engineer in your job with the Personnel Department of the Group Developers and Financiers, Inc., you are not subject to the occupation tax imposed in Section 182(B)(2) of the Tax Code, as amended by Republic Act No. 6110. However, your wife, who is a Chemical Engineer, exercising chemical engineering work is subject to the occupation tax imposed in the same Code. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue