BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Sep 10, 1970
Full text
September 10, 1970 Miss Arlene T. Petilla 940 San Andres, Malate Manila M a d a m : This refers to your letter dated July 20, 1970 requesting information as to whether or not you are exempt from the payment of the occupation tax for the second semester of 1970, considering that you had been out of employment since early July of this year on account of ill health. In reply, I have the honor to inform you that under the foregoing facts and circumstances and on the assumption that you are not practicing your profession, you are exempt from the payment of the occupation tax imposed in Section 182(B) of the Tax Code, as amended. cdt Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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