BIR Ruling

August 18, 1970 Mr. Amando A. Amores Office of the Assessor City of Lapulapu S i r : This refers to your letter dated June 17, 1970 requesting information as to whether or not professionals, particularly lawyers who are employed in the assessment service (Office of the Assessor) are required to pay the occupation tax imposed in Section 182(B) of the Tax Code, as amended by Republic Act No. 6110. In reply, I have the honor to inform you that inasmuch as in the discharge of their duties they do not use or apply the knowledge of their law profession, and considering that being a lawyer is not a prerequisite in entering the assessment service, lawyers employed in the assessment service (Office of the Assessor) are not subject to the payment of said occupation tax. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue