BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Sep 24, 1971
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September 24, 1971 Mr. Augusto D. Augusto P. O. Box 110 Cebu City S i r : In reply to your letter dated August 11, 1970, I have the honor to inform you that Chief or Second Motor Engineers are not among those listed under Section 182(B) of the Tax Code, as amended, and therefore, they are not subject to the occupation tax. (BIR Rulings Nos. 74, s. 1959; 15 and 66, s. 1962). aisa dc Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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