BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 20, 1970
Full text
March 20, 1970 Mr. Pacifico L. Valencia Municipal Judge San Teodoro, Oriental Mindoro S i r : This refers to your letter to the Department Of Justice dated February 12, 1970 requesting information as to whether as a municipal judge who does not engage actively in the practice of his profession nor teach in any school or institution, you are required to pay the professional tax. In reply, I have the honor to inform you that under the foregoing circumstances you are not subject to the occupation tax imposed in Section 182 (B) of the Tax Code, as amended by Republic Act No. 6110. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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