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BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jan 31, 1973

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January 31, 1973 Mr. Nicolas L. Mejia, Jr. 162 Alfonso Treos San Juan, Rizal S i r : In reply to your letter of even date, I have the honor to inform you that as a dentist who is not practicing his profession as you are employed as medical representative with Warner-Chilcott Laboratories (Phil.), Inc., you are not subject to the occupation tax imposed for dentists under Section 182 (B) of the Tax Code. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue

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