BIR Ruling

July 2, 1970 Mrs. Julieta C. Gabay c/o The Chartered Bank Juan Luna St., Manila M a d a m : This refers to your letter dated January 23, 1970 advising this Office that you have paid your professional tax as accountant under protest. In reply, I have the honor to inform you that it appearing that you are a certified public accountant employed as teller/clerk in a bank; and that among your duties are the posting of deposits and/or withdrawals on ledgers and passbooks and calculation of interest and machining of outstanding balances of accounts (duties which are obviously handled by accountants), you are subject to the occupation tax imposed in Section 182(B) of the Tax Code, as amended by Republic Act No. 6110. The fact that you do not engage in any private practice of accounting or auditing does not exempt you from the payment of the tax. It is enough that you are employed and in your employment you use or exercise the knowledge of your profession in your employment. It may even be added that the penultimate paragraph of Section 182(B) of the Tax Code provides that any individual or corporation employing a person subject to tax under Section one hundred eighty-two (B) shall require payment by that person of the privilege tax on occupation before employment and annually thereafter. aisa dc Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue