BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Sep 28, 1971
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September 28, 1971 Mr. Jacinto Eran c/o Abing's Store Basak-Kiosko, Pardo Cebu City S i r : In reply to your letter requesting information as to whether or not Chief Motor Engineers and Second Motor Engineers are subject to the occupation tax, I have the honor to inform you that Chief Motor Engineers and 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 Ruling Nos. 74, s. 1959; 15 and 66, s. 1962). cdta Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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