BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jul 1, 1970
Full text
July 1, 1970 Mr. Maximo C. Lopez President NDC Supervisors' Union Pureza St., Manila S i r : This refers to your letter dated January 19, 1970 requesting information as to whether or not professionals employed in the NDC whose positions patently do not have relations with the exercise of their respective professions are subject to the occupation tax. In reply, I have the honor to inform you that only professionals employed in government offices, agencies, instrumentalities and government owned or controlled corporations who use or exercise the knowledge of their profession in their employment are subject to the occupation tax imposed in 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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