BIR Ruling

April 16, 1970 Action Line c/o The Manila Times P. O. Box 775, Manila Gentlemen : This refers to the letter dated January 20, 1970, of Mr. Rufino Sagun Galano requesting information as to the requirements of the law in order that one may legally engage in the private practice of his profession. In reply, I have the honor to inform you that Section 182(B) of the Tax Code as amended by Republic Act No. 6110 otherwise known as the Omnibus Tax Law provides that every professional legally authorized to practice his profession should pay the corresponding annual privilege tax. Such payment shall entitle him to the practice of the profession for which he has been duly qualified under the law, in all parts of the Philippines without being subject to any other national tax, license or fee for the practice of the profession, if he has paid to the Office concerned the registration fee required by his profession. cdti Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue