BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jul 21, 1970
Full text
July 21, 1970 Mr. Victoriano D. Sanchez 657-B Tres de Abril St. Cebu City S i r : In reply to your letter dated June 19, 1970 requesting information as to whether or not as a licensed Chief Motor Engineer presently on board the M.D. Ruth as chief engineer you are subject to the occupation tax, I have the honor to inform you that for being licensed and employed as chief engineer, you are subject to the occupation tax in the amount of P75.00 annually as prescribed by Section 182(B) of the Tax Code, as amended by Republic Act No. 6110. cdta Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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