BIR Ruling

June 11, 1970 Mr. Victor C. Macalincag Head, Technical Staff for Economic Affairs Office of the Secretary of Finance Manila S i r : This refers to your letter dated January 21, 1970 stating that you and your wife paid your respective privilege tax as Certified Public Accountants intended for calendar year 1970; that you discovered later that the amounts paid were applied for the payment of the tax for the second semester of calendar year 1969 and the first semester of 1970 (as evidenced by the attached copies of BIR official receipts). You now request that the whole amount paid be applied for the payment of the tax for the whole year 1970. You also expressed doubt whether you are liable for this kind of tax as both of you are employed as economists in your respective offices. In reply, I have the honor to inform you that you and your wife are not liable to the occupation tax imposed by Section 182(B) of the Tax Code, as amended by Republic Act No. 6110, because your positions as Economist does not require the use of your professional knowledge as certified public accountants in your respective offices. A claim for the refund of the erroneously paid tax may be filed by you and your wife within two (2) years from the date of payment thereof under Section 309 of the Tax Code. aisa dc Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue