BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Feb 6, 1968
Full text
February 6, 1968 Mr. Aquino Malapit 832 M. Natividad St. Sta. Cruz, Manila S i r : This refers to your verbal request to be issued a certification that as a Second Mate employed in the Luzon Stevedoring Co., you are not liable for the professional tax. In reply, please be informed that Second Mate is not one of those professions subject to tax under Section 182(B) of the Tax Code, hence, you are not subject to the tax prescribed therein. iatdc Very truly yours, (SGD.) AMBROSIO M. LINA Acting Deputy Commissioner of Internal Revenue
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