BIR Ruling

March 10, 1967 Miss Milagros N. Leonor c/o FRANKLIN BAKER COMPANY (Phil.) San Palo City M a d a m : This refers to your letter dated January 24, 1967 requesting information whether as a full time nurse employee of franklin Baker Company (Phil.), you are subject to the occupation tax. In reply thereto, I have the honor to inform you that under the amendment effected by Republic Act No. 4574 to Section 182(B) of the Tax Code, any professional employed by any person or entity who is not permitted by his employer to practice his profession for or on account of personal clients, is exempt from the payment of the occupational tax imposed by said law. As you are a full time employee of Franklin Baker Company, you are exempt from the payment of P50.00 annual privilege tax. cdti Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue