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BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Sep 15, 1970

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September 15, 1970 M-Sgt. Pedro E. Amparo 581 General Luis Street Novaliches, Quezon City S i r : This refers to your letter dated June 19, 1970, requesting information whether as a lawyer assigned to the Philippine Army Intelligence Service Unit, you are subject to the professional tax imposed under Section 182(B) of the Tax Code, as amended by Republic Act No. 6110, otherwise known as the Omnibus Tax Law. In reply, I have the honor to inform you that since you do not use or exercise the knowledge of your law profession in connection with the above assignment, you are not subject to the professional tax imposed under Section 182(B) of the Tax Code, as amended by Republic Act No. 6110. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue

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