BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jan 30, 1973
Full text
January 30, 1973 Mrs. Rosario G. Liggayu Food and Nutrition Research Center National Institute of Science and Technology Manila M a d a m : In reply to your letter dated January 29, 1973, I have the honor to inform you that as a Pharmacist employed as scientist 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. acd Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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