BIR Ruling

October 6, 1971 Mr. Anacleto G. Penpea District Collection Coordinator Revenue District No. 76 Iligan City S i r : In reply to your letter dated August 23, 1971, you are advised that the head of the government entity can be held responsible and made to comply with the following provision of Section 182(B) of the Tax Code, viz: aisa dc "Any individual or corporation employing a person subject to tax under Section one hundred eighty-two (B) shall require payment by that person of the privilege tax on occupation before employment and annually thereafter." As can be readily gleaned from the aforequoted provision of law, the head of the entity should see to it that no violation of any law is committed by his employees. cdt Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue