BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jan 29, 1973
Full text
January 29, 1973 Mesdames Olympia N. Gonzales Pacita R. Briones and Leogarda B. Dimaunahan Food and Nutrition Research Center National Institute of Science & Technology Manila Mesdames : In reply to your identical letters of even date, I have the honor to inform you that as Pharmacists who are employed as Scientists in the Food and Nutrition Research Center wherein you do not apply or use your professional knowledge in your work, you are not subject to the occupation tax imposed for pharmacists under Section 182(B) of the Tax Code. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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