BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jul 5, 1973
Full text
July 5, 1973 Midwives Ibajay Emergency Hospital Ibajay, Aklan Mesdames : This refers to your telegram dated January 26, 1973 addressed to the Honorable Secretary Tatad which was referred to this Bureau, for appropriate action relative to your request as to whether or not midwives employed in Ibajay Emergency Hospital as nursing attendant are subject to the occupation tax. In reply, I have the honor to inform you that midwives employed in said Hospital as nursing attendant wherein they apply or use the professional knowledge in the performance of their duties are subject to the occupation tax imposed for midwives under Section 182(B) of the Tax Code. cdtech Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR"
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