BIR Ruling

July 2, 1970 Mr. Eduardo E. Noel 40 Zulueta St., Cebu City S i r : This refers to your letter dated May 30, 1970, requesting information whether as a radio operator, you are subject to the professional tax and whether the amount of P75.00 deducted from your salary by the Eastern Shipping Lines, Inc. and paid as your professional tax can be refunded. In reply, I have the honor to inform you that a radio operator is not among those enumerated as subject to the professional tax imposed in Section 182(B) of the Tax Code, as amended by Republic Act No. 6110. Consequently, you may file a written claim for the refund of the amount paid as professional tax for the second semester of 1969 and the whole year of 1970 within two (2) years from the date of payment of the tax. aisa dc Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue